State & Local
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									September 03, 2025
									W.Va. Revenues Through Aug. Beat Forecast By $17MWest Virginia's general fund revenue in July and August outpaced estimates by roughly $17 million, the state Department of Revenue reported. 
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									September 03, 2025
									Calif. Senate Panel OKs Property Tax Break For TribesNative American tribes in California would be eligible for open space exemptions to property taxes under legislation approved by a state Senate panel that's heading for a final vote. 
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									September 03, 2025
									Texas Bill Would OK More Sales Tax For Property Tax ReliefTexas would allow local governments to impose supplemental sales and use tax to raise additional revenue for property tax relief if the sales and use tax is approved by voters under a bill introduced in the state House of Representatives. 
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									September 03, 2025
									Ark. August Revenue Collections Beat Estimate By 8.9%Arkansas' net general revenue in August exceeded the state's fiscal forecast by 8.9%, or $46.6 million, the state Department of Finance and Administration reported Wednesday. 
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									September 03, 2025
									Pa. General Revenue In Aug. Up Slightly From Last YearPennsylvania collected $3 billion in general fund revenue in August, a slight increase from last year's collections for the same month, according to the state Department of Revenue. 
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									September 02, 2025
									Calif. OTA Upholds Couple's Debt Relief Tax AssessmentA California tax agency appropriately included debt relief in the over $103,000 tax assessment of a couple that sold their membership interest in a limited liability company, the state Office of Tax Appeals said in an opinion released Tuesday. 
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									September 02, 2025
									Calif. OTA Rules Entertainer's Residency Merits $2.1M Tax BillAn entertainer who had properties in both California and Nevada spent more time in California, and was considered a resident there, the California Office of Tax Appeals said in an opinion released Tuesday, upholding more than $2.1 million in tax and penalties over three tax years. 
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									September 02, 2025
									Oregon House OKs Tax Boosts In Transportation BillOregon would boost its gas tax and vehicle registration fees to support transportation infrastructure projects in a package approved by the state House of Representatives, in a move supporters said would head off cuts in services by the state transportation department. 
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									September 02, 2025
									Colorado Pipeline Co. Challenges $314M Property ValuationColorado assets of a petroleum pipeline company were wrongly valued by the state for property tax purposes at $314 million, the company said, challenging its valuation for at least the third straight year. 
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									September 02, 2025
									Mich. Offers Tax Extensions In Counties Affected By FloodingMichigan businesses and individuals in two counties that were adversely affected by severe storms and flooding in July can request extensions to file and pay their state tax liabilities without penalties or interest, the state Department of Treasury announced Tuesday. 
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									September 02, 2025
									Del. Tax Receipts Start Fiscal Year $219M HigherDelaware's total receipts in July outpaced last year's total by $219 million, the state Department of Finance said. 
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									September 02, 2025
									Calif. Senate Committee OKs Reversing Cannabis Tax HikeCalifornia would reverse a cannabis excise tax increase from July and return to a 15% rate under a bill advanced by the state Senate's Appropriations Committee. 
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									September 02, 2025
									Maine General Revenues Up $34M In JulyMaine's general fund revenue during the first month of the 2026 fiscal year outperformed budget forecasts by $34 million, according to the state Department of Administrative and Financial Services. 
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									August 29, 2025
									State And Local Tax Takeaways From AugustFrom the Fourth Circuit ruling that a provision in Maryland's digital advertising tax is unconstitutional to new combined reporting rules coming for the District of Columbia, August didn't slow down in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month. 
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									August 29, 2025
									Colo. Man Has Extra Time To Redeem Property, Court SaysA Colorado man whose property was subject to a tax auction is allowed to redeem the property outside the three-year statute of limitations, a state appeals court said, finding he had a disability that qualified him for an extended, nine-year time period. 
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									August 29, 2025
									Ore. GOP Starts Session With Calls For Broader Budget LookOregon legislators contemplating a $5.8 billion, 10-year transportation funding package should take a broader look at the state's budget in light of a recent report predicting a drop in revenues, Republican lawmakers said Friday. 
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									August 29, 2025
									NY Tenants Claim Cos. Hiked Rents, Abused Tax ExemptionA multifamily real estate company and a property owner were accused by a proposed class in New York state court of illegally raising rents for Long Island City residential tenants by taking advantage of the state's 421-a tax-exemption program. 
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									August 29, 2025
									Wis. Revenues Through Fiscal Year $88M Over EstimateWisconsin's general fund revenue collection from June 2024 through July beat estimates by $88 million, according to the state Department of Revenue. 
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									August 29, 2025
									Taxation With Representation: White & Case, Paul WeissIn this week's Taxation With Representation, private equity firm Sycamore Partners completes its $24 billion acquisition of Walgreens Boots Alliance Inc., telecommunications company EchoStar sells wireless spectrum licenses to AT&T and Keurig Dr Pepper acquires JDE Peet's in a deal that aims to create a "global coffee champion." 
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									August 29, 2025
									Mich. General Revenue Jumps $851M From Last YearMichigan's general fund revenue from October through July outpaced the same period last year by $851 million, according to the state Budget Office. 
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									August 28, 2025
									Colo. Plugs Budget Gaps, Creates Rules For Future ShortfallsColorado enacted a series of tax changes and ordered a halt to certain services Thursday to fill holes that state leaders said were left in the state's budget by this summer's federal tax law, while also adopting requirements for how the governor can address future budget shortfalls. 
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									August 28, 2025
									COST Asks Calif. High Court To Review Utility Tax CaseThe California Supreme Court should decide whether AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate from nonutilities, the Council on State Taxation told the California justices. 
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									August 28, 2025
									Ore. Worker Owes Income Tax On Wages, Court SaysAn Oregon woman owes income tax on wages she earned in the state, the state tax court ruled, rejecting her argument that the tax didn't apply to her because she wasn't an employee of the state. 
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									August 28, 2025
									Hawaii Transient Tax Is Unconstitutional, Cruise Cos. SayThe extension of Hawaii's 11% transient accommodation tax to cruise ship passengers under a new law violates the U.S. Constitution, a group of cruise companies told a U.S. district court. 
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									August 28, 2025
									Ind. Co.'s Software Purchases Tax-Exempt, Dept. SaysA construction company operating in Indiana was wrongly taxed on purchases of computer software, the Department of State Revenue said after the business proved that several of the purchases qualified for the state's software-as-a-service exemption. 
Expert Analysis
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								3 Ways To Train Junior Lawyers In 30 Minutes Or Less  Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields. 
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								The Bar Needs More Clarity On The Discovery Objection Rule  Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office. 
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								States, Taxes And Scorecards: SALT In Review  From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								So You Want To Move Your Law Practice To Canada, Eh?  Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison. 
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								Promoting Diversity In The Selection Of ADR NeutralsExcerpt from Practical Guidance  Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler. 
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								Considering Chevron's End Through A State Tax Lens  States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland. 
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								Kentucky Tax Talk: Finally Better Online Records At Revenue?  The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown. 
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								Striking A Balance Between AI Use And Attorney Well-Being.jpeg)  As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor. 
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								Overreach In Texas And An Acronym In Peril: SALT In Review  From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								How Judiciary Can Minimize AI Risks In Secondary Sources  Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl. 
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								NY Tax Talk: Questions In Corporate Franchise Tax Regs Case.jpg)  In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland. 
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								How Attorneys Can Break Free From Career Enmeshment.jpg)  Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological. 
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								Lawyers With Disabilities Are Seeking Equity, Not Pity  Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.