State & Local
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May 29, 2025
NY Tax Doesn't Apply To Job Search Platform
New York sales tax does not apply to a company's web-based job search and posting platform because the service is not considered a sale of tangible property or information services, the state Department of Taxation and Finance said.
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May 29, 2025
Indiana Tax Department Reverses Financial Co.'s NOL Denial
An Indiana-based financial institution was wrongly denied its net operating loss carryforward, which resulted in an additional tax assessment, the Department of State Revenue said in a letter of finding.
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May 29, 2025
Oregon Allows Associations Standing In State Tax Court
Oregon associations and organizations will be able to seek declaratory relief in state tax court on behalf of their aggrieved members under legislation signed by the governor.
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May 29, 2025
Del. Delays Start Of Tax Agency Trade Name Filing Process
Delaware delayed the effective date of legislation allowing companies doing business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue under a bill signed by the governor.
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May 28, 2025
Judge Shields NY Congestion Pricing From Feds' Threats
New York's congestion pricing program can keep running at least through the fall, after a federal judge on Wednesday signaled that the U.S. Department of Transportation likely overstepped its authority by purportedly terminating a federal agreement that gave congestion pricing the green light.
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May 28, 2025
4 Big Questions Raised By International Retaliatory Tax In GOP Bill
Republicans' evolving international retaliatory tax proposal has been viewed as an effort to influence foreign tax regimes and as a possible tool in global tax and trade talks, but it has sparked concerns that it could escalate a trade war or otherwise hurt the U.S. economy. Here, Law360 explores four questions raised by the proposal.
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May 28, 2025
$3.9 Trillion Price Tag On House Budget Bill's Tax Provisions
Tax provisions included in the House-passed budget reconciliation bill that would extend and make permanent many provisions in the 2017 tax overhaul would cost $3.9 trillion over the next decade, according to a report released Wednesday by the Joint Committee on Taxation.
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May 28, 2025
Exec Asks Mass. Justices To Review $4.7M Stock Tax Case
A couple who moved out of Massachusetts should not owe state tax on a $4.7 million capital gain from sales of stock in a company one of the pair co-founded in the state, they told the state's highest court.
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May 28, 2025
South Carolina Clarifies New Jobs Tax Credit
The amount of a new jobs tax credit that a South Carolina taxpayer claims cannot be more than 50% of that taxpayer's liability, the state Department of Revenue clarified in draft ruling released Wednesday.
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May 28, 2025
Mo. Gov. Seeks Tax Break For Home Insurance Deductibles
Missouri's governor called a special session for state lawmakers to pass legislation allowing a tax deduction for insurance policy deductibles incurred when homes are damaged by severe weather.
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May 28, 2025
Texas Voters To Decide On Raising Homestead Tax Exemption
Texas voters will decide if the state should amend its constitution to increase the state's homestead property tax exemption from $100,000 to $140,000 under a Senate joint resolution approved by state lawmakers and filed with the Texas secretary of state.
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May 28, 2025
Hawaii Raises Transient Lodging Tax To Fight Climate Change
Hawaii will increase its transient accommodation tax in 2026 and use the additional revenue to fund climate change mitigation efforts in the state under a bill signed by the governor.
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May 28, 2025
Alabama Sales Tax Applies To LLC's Plane Lease
An Alabama limited liability company that bought an airplane and leased it to the company's single member must pay sales tax on the transaction because it was not a wholesale transaction, the state's Tax Tribunal ruled.
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May 28, 2025
Oregon Panel OKs Biz Tax Break On Wildfire Settlements
Oregon companies would be allowed state tax subtractions for funds gained from civil judgments arising from wildfires under legislation approved Wednesday by a state Senate panel.
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May 28, 2025
Fried Frank Adds KPMG International Tax Ace In NY
Fried Frank Harris Shriver & Jacobson LLP has hired a KPMG international tax group principal as a tax partner in New York.
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May 28, 2025
Neb. Tax Board Backs $1M Home Assessment
The owner of a Nebraska home assessed at nearly $1 million failed to show that her property was overvalued, the state's tax board ruled, saying an appraisal report she submitted failed to account for differences between the homes used as comparables.
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May 28, 2025
La. Lawmakers OK Broader Marketplace Facilitator Definition
Louisiana would add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill approved by the state Legislature.
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May 28, 2025
Ore. Senate Panel OKs Green Power Transmission Tax Break
Oregon-based owners of wind and solar power generation facilities and energy storage devices would be eligible for tax credits for the costs of transmitting the power to electric utilities under legislation advanced Wednesday by a state Senate committee.
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May 28, 2025
Nev. Extends Property Tax In Las Vegas, County To 2057
Nevada extended by 30 years the imposition of a property tax in the city of Las Vegas and unincorporated areas of Clark County, with revenue allocated for employing police officers, under a bill signed by the governor.
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May 28, 2025
Colorado Revenue Drops $90M In April
Colorado's total general fund revenue collected in April lagged $90 million behind the same month last year, according to the state Department of Revenue.
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May 27, 2025
Ruling Tariffs Unlawful Would 'Kneecap' Trump, Gov't Says
A ruling from a D.C. federal judge invalidating the Trump administration's use of the International Emergency Economic Powers Act to impose sweeping global tariffs would "kneecap" the president and cause "diplomatic embarrassment," a government attorney told a Washington, D.C., federal judge in court Tuesday.
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May 27, 2025
Mich. Fuel Supplier Fights $8.7M Tax Bill Over Flight Credit
A fuel supplier is challenging the Michigan Department of Treasury's determination that the company cannot claim credit for interstate flights on its returns because it is not an airline operator and is now liable for $8.7 million in tax and interest.
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May 27, 2025
Ariz. Asks Justices To Skip Tax Fight Over Plant On Tribe Land
Arizona's tax agency urged the U.S. Supreme Court to pass on a power company's claims that property taxes were illegally levied on a power plant it owns on tribal land, saying the justices have consistently upheld taxes on tribal reservations that solely fall on non-Native Americans.
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May 27, 2025
Wash. To Give Credit Against Gains Tax, End B&O Tax Credit
Washington state will provide a credit against the state's tax on capital gains for sales that are subject to both capital gains tax and business and occupation tax, and repeal a B&O tax credit, under a bill signed by the governor.
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May 27, 2025
Ohio Board Misinterpreted Commercial Activity Tax, Org Says
The Ohio Board of Tax Appeals incorrectly ruled that the state's commercial activity tax doesn't apply to a West Virginia car dealership's sales of cars that were brought to Ohio by customers, a group of Ohio car dealerships told the state Supreme Court on Tuesday.
Expert Analysis
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Why Attorneys Should Consider Community Leadership Roles
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.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
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.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
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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Portland's Gross Receipts Tax Oversteps City's Authority
Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.
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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.