State & Local

  • May 23, 2025

    Va. Tax Boss OKs Use Tax On Gear Leased From Affiliate

    A Virginia general contractor was correctly assessed use tax on equipment it rented from an out-of-state company it owned, the state's tax commissioner ruled, rejecting the taxpayer's argument that the companies should not be viewed as separate entities.

  • May 23, 2025

    Va. Sales Tax Audit Can Go Back 6 Years, Tax Head Says

    Virginia's tax agency correctly extended the period of its sales and use tax audit concerning a farm used as a rental venue, as there is reasonable cause to believe the taxpayer failed to file a return, the state tax commissioner said.

  • May 23, 2025

    Va. Couple Denied Tax Break For Unappraised Large Gifts

    A Virginia couple did not sufficiently substantiate noncash donations claimed as income tax deductions, the state tax commissioner ruled, saying they did not provide the appraisals required when categories of aggregated donations exceeded $5,000.

  • May 23, 2025

    Taxation With Representation: Troutman, A&O Shearman

    In this week's Taxation With Representation, Blackstone acquires TXNM Energy, OpenAI buys io Products, Lumen Technologies sells its Mass Markets fiber-to-the-home business in 11 states to AT&T, and AMD sells its data center infrastructure manufacturing business to Sanmina.

  • May 23, 2025

    Texas House OKs Internet Access Services Tax Exemption

    Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers, sending it back to the state Senate for approval.

  • May 23, 2025

    Ohio Board Denies Tax Break For City's Rented Office Building

    An office building owned by an Ohio city's economic development entity isn't exempt from property taxes because the property is controlled by a nonprofit that leases space to for-profit businesses, the state Board of Tax Appeals ruled.

  • May 23, 2025

    ND General Fund Revenues Up $108M From Forecast

    North Dakota's general fund revenue from July 2023 through April beat estimates by $108 million, according to the state Legislative Council.

  • May 23, 2025

    RI Revenues Through March Up $29M From Forecasts

    Rhode Island's general fund revenue collection for July through April outpaced estimates by $29 million, the state Department of Revenue reported.

  • May 23, 2025

    Virginia Recycler Denied Credit On Past Equipment Purchase

    A Virginia company was correctly denied a tax credit for the purchase of recycling equipment because it was purchased in a previous year, the state tax commissioner ruled.

  • May 23, 2025

    Va. Contractor Denied Real Property Sales Tax Break For Sand

    Sand purchased by a Virginia homebuilder is tangible personal property subject to use tax and not real property, the state tax commissioner said, rejecting the builder's argument that the sand was part of the land at its previous location.

  • May 23, 2025

    NJ Assembly OKs Requiring State Buyback Of Unused Credits

    New Jersey's tax agency would be required to purchase certain unused tax credits for real estate development projects under a bill passed by the state Assembly.

  • May 22, 2025

    NY Tribunal Nixes Time Warner's $6.7M Tax On Service Fees

    A Time Warner Cable entity is exempt from nearly $6.7 million in sales tax on federal fees based on its interstate and international services that it passed on to New York customers, the state Tax Appeals Tribunal ruled in an opinion obtained by Law360 on Thursday. 

  • May 22, 2025

    Fla. Can't End Tech Groups' Challenge To Social Media Law

    A Florida federal judge on Thursday denied the state's motion to dismiss a complaint brought by technology groups challenging a Florida law restricting social media companies from blocking political candidates, ruling that the plaintiffs have standing to sue on behalf of their members.

  • May 22, 2025

    Minn. Tax Group OKs Trimming, Extending Data Center Break

    Minnesota would extend a sales tax on data centers while removing electricity purchases from that exemption, and boost the state cannabis tax, under a compromise package partially agreed to Thursday by a legislative working group.

  • May 22, 2025

    Mich. Justices To Review Nationwide's Unitary Tax Filing Win

    The Michigan Supreme Court agreed Thursday to weigh an appeal by the state's tax agency of a decision that said Nationwide entities could file their taxes as a unitary group to share tax credits among its members.

  • May 22, 2025

    Texas Lawmakers OK Increase In Biz Property Tax Exemption

    Texas would raise the state's business personal property tax exemption fiftyfold pending the outcome of a public vote under a bill approved by state lawmakers and sent to Gov. Greg Abbott on Thursday.

  • May 22, 2025

    Neb. Gov. Rejects Letting Districts Tax Outside Property

    A Nebraska bill to let some local taxing districts impose taxes on property outside their boundaries, and to create statewide standards for inspections by public housing authorities, was vetoed by the state's governor.

  • May 22, 2025

    Md. Enacts Appeal Process For Digital Ad Tax

    Maryland authorized companies challenging assessments of the state's tax on digital advertising to use the same administrative appeal process allowed for most other state taxes under two bills signed by the governor.

  • May 22, 2025

    Colorado Court Should Grant Tobacco Tax Refund, Co. Says

    Colorado should be required to refund tobacco taxes it collected after exceeding state projections for a fiscal year and violating its Taxpayer's Bill of Rights, a tobacco distributor told a state court, urging it to grant the company's motion for judgment.

  • May 22, 2025

    Md. Establishes Payment Plans For Incarcerated Taxpayers

    Maryland taxpayers who are or were incarcerated will be eligible for installment plans for tax liabilities under two bills signed by the state's Democratic governor.

  • May 22, 2025

    Wash. Authorizes 0.1% Local Sales Tax For Justice Initiatives

    Washington state will allow local governments to levy a 0.1% sales and use tax to fund criminal justice efforts under legislation signed by its governor.

  • May 22, 2025

    Tenn. Revenues Through April Fall $128M From Estimates

    Tennessee's general fund revenue collection from July through April lagged behind budget forecasts by $128 million, according to the state Department of Revenue.

  • May 22, 2025

    Ore. Lawmakers OK Extending Affordable Housing Tax Breaks

    Three Oregon property tax exemptions intended to promote affordable housing would be extended under legislation passed unanimously by the state Senate and sent to the governor.

  • May 22, 2025

    SC Revenue Through April Up $894M From Last Year

    South Carolina's gross general fund revenue from July through April beat last year's total for that period by $894 million, according to the state Board of Economic Advisors.

  • May 22, 2025

    Md. To Exempt Cannabis Nursery Sales From Tax

    Maryland will exempt the sale of cannabis between licensed cannabis businesses and registered cannabis nurseries from sales and use tax under a bill signed by the governor.

Expert Analysis

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

  • Frames Of Deference: SALT In Review

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    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

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    Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

  • How Methods Are Evolving In Textualist Interpretations

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    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

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    From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Financial Incentives May Alleviate Affordable Housing Crisis

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    There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

  • Why Attorneys Should Consider Community Leadership Roles

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    Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

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