State & Local
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September 12, 2025
Taxation With Representation: Felesky Flynn, Gibson, Kirkland
In this week's Taxation With Representation, copper mining companies Anglo American and Teck Resources plan to merge, EchoStar agrees to sell spectrum licenses to SpaceX, and Diversified Energy acquires fellow energy operator Canvas.
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September 12, 2025
Minn. Industrial Property Value Cut $2M By Tax Court
The Minnesota Tax Court dropped the value of an industrial property from $27 million to $24.9 million, agreeing with the owner's claim of an unequal assessment.
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September 12, 2025
Troutman Adds Robinson Bradshaw Benefits Pro
Troutman Pepper Locke LLP has grown its tax and benefits practice group in North Carolina with the addition of a Robinson Bradshaw & Hinson PA attorney.
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September 12, 2025
Oklahoma Revenues Beat Estimates By $47M
Oklahoma's net revenue collection in July and August outpaced estimates by $47 million, according to the state Office of Management and Enterprise Services.
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September 12, 2025
Ariz. Tax Court Backs Solar Cos.' Valuation Method
Two Arizona solar energy companies may use the sale prices of membership interests as the original costs of their equipment to determine its full cash value for property tax purposes, the state's tax court said, potentially allowing that cost component to be lowered significantly.
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September 12, 2025
Ore. Broker's $659K Income Addition Reversed By Tax Court
A $659,000 addition to the taxable income of an Oregon financial planner for a payment from a corporation of which he was sole owner constituted earnings that had already been reported, the state's tax court found, ordering the amount to be subtracted.
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September 11, 2025
Tax Definitions For Digital Products Eyed By MTC Study Group
A study group tasked with defining certain digital products for state taxation purposes offered ways to distinguish between those products Thursday in a presentation to a Multistate Tax Commission work group.
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September 11, 2025
ABA Tax Chair Seeks To Maintain Section's Ties With IRS
The new chair of the American Bar Association's Section of Taxation steps in during a rocky period for the profession amid departures of federal tax employees and clashes between the Trump administration and the ABA. Here, she outlines her priorities for the section, from boosting engagement with members to reinforcing ties with the U.S. Department of the Treasury and Internal Revenue Service.
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September 11, 2025
Montana Tribe Members Ask To Join Justices' Tariff Suit Review
Members of the Blackfeet Nation have asked the U.S. Supreme Court to join its review of cases challenging President Donald Trump's emergency tariffs, telling the justices that their arguments' inclusion in the matter is essential to support tribal rights under federal law.
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September 11, 2025
Ohio Revenues Through August Beat Estimates By $30M
Ohio's general fund revenue in July and August outpaced estimates by about $30 million, according to the state Office of Budget and Management.
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September 11, 2025
Minn. Revenue Beat August Forecast By $86M
Minnesota's total revenue in August exceeded estimates by $86 million, according to the state Department of Management and Budget.
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September 11, 2025
Alabama Panel Upholds Assessment On 'Tax Protestor'
An Alabama man who had asserted "tax protestor" arguments made no valid claim that the state's income tax laws have been erroneously applied to him, the Alabama Tax Tribunal said, rejecting his challenge of a tax assessment.
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September 11, 2025
Calif. Revenue Through Aug. Beats Estimate By $2B
California's total revenue in July and August exceeded a government forecast by $2 billion, the state controller's office said.
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September 11, 2025
Minn. Man Can Seek Tax Break For Assisted Living Unit
A Minnesota resident of an assisted living facility owned by a tax-exempt nonprofit corporation may seek a tax exemption for his unit, the state's tax court said, rejecting a county's motion to dismiss the claim.
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September 10, 2025
Texas Justices Wary Of Shifting Franchise Tax Calculation
The Texas Supreme Court on Wednesday pushed an energy company to explain why the Texas tax code would make it eligible for a refund for bunker oil sold in the Lone Star State, asking where it should look in the law to create a "destination test" for state franchise taxes.
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September 10, 2025
The Tax Angle: New Extenders, Housing Credits
From a look at the new tax extenders included in the Republican Party's budget reconciliation law and the law's expanded housing tax credit, here's a peek into a reporter's notebook on a few developing tax stories.
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September 10, 2025
Colo. Gov. Urges Extension Of Fed. Enhanced Premium Credit
Congress should act to preserve the tax credit that subsidizes individual market health plans, Colorado Gov. Jared Polis told the state's congressional delegation, warning of significant premium increases if the credit is allowed to expire after this year.
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September 10, 2025
Miss. Landscape Biz. Can't Cut Sales Tax Bill, Court Says
A landscaping business owes $154,000 in sales tax, a Mississippi appeals court ruled, agreeing with a lower court that the owner failed to present adequate records showing the company's gross taxable revenue.
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September 10, 2025
Schenck Price Adds Int'l Tax Pro In NJ From Solo Shop
Schenck Price Smith & King LLP expanded its international tax group this week with the addition of an expert in tax planning for both inbound and outbound companies, institutional investors and investment funds.
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September 10, 2025
Ore. County Failed To Tell Biz It Lost Tax Break, Court Says
An Oregon meat processor was justified in failing to timely appeal property assessments because it was never notified in writing by a county assessor of its exclusion from an enterprise zone tax incentive program, the state tax court ruled.
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September 10, 2025
SD Total Revenues Through August Beat Last Year by $6M
South Dakota's general fund revenue in July and August outpaced the same period last year by roughly $6 million, according to the state Bureau of Finance and Management.
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September 10, 2025
Kirkland Adds Fintech Regulatory Partner From McDermott
Kirkland & Ellis LLP has enhanced its fintech regulatory compliance capabilities in New York with the addition of an experienced corporate partner who joins the firm from McDermott Will & Schulte.
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September 09, 2025
SC Panel Weighs Whether Tractor Supply Shifted Income
A South Carolina appellate panel wrestled Tuesday with whether the state Department of Revenue exceeded authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce its state corporate tax liability.
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September 09, 2025
Justices Grant Fast-Track Review For Trump Tariff Suit
The U.S. Supreme Court will fast-track its consideration of the government's appeal of a Federal Circuit ruling that President Donald Trump's tariffs under the International Emergency Economic Powers Act are unlawful, according to a Tuesday order.
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September 09, 2025
NY Appeals Tribunal Finds Property Transfers Triggered Tax
A New York administrative law judge mischaracterized a transaction from when a property was transferred between related entities, the New York City Tax Appeals Tribunal ruled, finding the transfers were taxable.
Pa. Justices Seek Fair Process For Picking Tax Appeals
Pennsylvania's Supreme Court grappled Thursday with whether a school district's tax assessment appeals ran afoul of prior rulings upholding the uniformity clause of the state Constitution, suggesting that any criteria for choosing appeals might favor one kind of property over another.
Disney, IHOP Parent Ask Mich. Panel To Redo Escheat Ruling
Disney and the parent company of IHOP asked a Michigan appeals court to reconsider its finding that unclaimed property audit determinations create a new legal obligation for businesses to remit property to the state, arguing the decision renders the statute of limitations meaningless.
Mass. Lawmakers Pitch Local Real Estate Transfer Taxes
Massachusetts cities would have the option of levying fees on real estate transfers worth more than $1 million to help fund affordable housing efforts under legislation pitched Tuesday to a joint House-Senate panel.
Pa. Justices Seek Fair Process For Picking Tax Appeals
Pennsylvania's Supreme Court grappled Thursday with whether a school district's tax assessment appeals ran afoul of prior rulings upholding the uniformity clause of the state Constitution, suggesting that any criteria for choosing appeals might favor one kind of property over another.
Disney, IHOP Parent Ask Mich. Panel To Redo Escheat Ruling
Disney and the parent company of IHOP asked a Michigan appeals court to reconsider its finding that unclaimed property audit determinations create a new legal obligation for businesses to remit property to the state, arguing the decision renders the statute of limitations meaningless.
Mass. Lawmakers Pitch Local Real Estate Transfer Taxes
Massachusetts cities would have the option of levying fees on real estate transfers worth more than $1 million to help fund affordable housing efforts under legislation pitched Tuesday to a joint House-Senate panel.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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ABA Tax Chair Seeks To Maintain Section's Ties With IRS
The new chair of the American Bar Association's Section of Taxation steps in during a rocky period for the profession amid departures of federal tax employees and clashes between the Trump administration and the ABA. Here, she outlines her priorities for the section, from boosting engagement with members to reinforcing ties with the U.S. Department of the Treasury and Internal Revenue Service.
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The Tax Angle: New Extenders, Housing Credits
From a look at the new tax extenders included in the Republican Party's budget reconciliation law and the law's expanded housing tax credit, here's a peek into a reporter's notebook on a few developing tax stories.
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What Tax Pros Read During Their Summer Vacation
What do tax professionals read in their spare time? A wide variety of books, it turns out. Here, Law360 looks at the books enjoyed by tax lawyers, professors and analysts who spoke with Law360.
Expert Analysis
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Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
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The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
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The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.
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From Clerkship To Law Firm: 5 Transition Tips For Associates
Excerpt from Practical Guidance
Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.
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Trump Tax Law's Most Consequential International Changes
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The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.
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Associates Can Earn Credibility By Investing In Relationships
As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.
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Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling
The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.