State & Local

  • February 25, 2025

    Minn. House Panel OKs Plan For Surplus Tax Refunds

    Surplus state revenue funds would be issued as tax refunds to some Minnesota residents and businesses if a constitutional amendment is approved by voters under a bill narrowly approved Tuesday by the House Committee on Taxes.

  • February 25, 2025

    Minn. Bill Would Allow Subtraction Of OT Pay From Income

    Minnesota would allow taxpayers to subtract overtime pay from their personal income under bills introduced in the state House of Representatives and Senate.

  • February 25, 2025

    Big Data Tax Break Would Spur Investment, Minn. Panel Told

    A Minnesota sales tax exemption for large-scale data centers would attract enormous investment to the state, business groups and union representatives said Tuesday in support of legislation advanced by a state Senate panel but opposed by environmental groups and others.

  • February 25, 2025

    ND General Fund Revenue Up $67M From Forecast

    North Dakota's general revenue from the start of the biennium in July 2023 through January outperformed forecasts by $67 million, according to the state Legislative Council.

  • February 25, 2025

    Ind. Religious Group's Property Wrongly Denied Tax Break

    An Indiana religious organization was wrongly denied a tax exemption for a property that was used to carry out some of the group's ministries, the state Board of Tax Review said, disagreeing with the local assessor's determination.

  • February 25, 2025

    Wyo. Clarifies Who's A Vendor For Use Tax Purposes

    Wyoming has clarified who is considered a vendor in the business of selling tangible personal property that is subject to use tax as part of a bill signed by the governor.

  • February 25, 2025

    Ohio House Bill Seeks To Bar Taxes On Crypto Payments

    Ohio would prevent government entities from imposing a tax on cryptocurrencies used as a method of payment for goods and services under a bill introduced in the state House of Representatives.

  • February 25, 2025

    Miss. Senate Bill Would Exempt Diapers From Tax

    Mississippi would exempt baby diapers and formula from sales tax under a bill introduced in the state Senate.

  • February 24, 2025

    Justices Won't Hear Challenge To Colo. Tax Ballot Title Law

    The U.S. Supreme Court on Monday let stand a ruling by the Tenth Circuit that a Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives does not cause "improperly compelled" speech.

  • February 24, 2025

    Ore. Medical Clinics Need Tax Break, Panel Told

    An Oregon proposal to create an exemption from corporate tax for healthcare payments from Medicare and other government sources would help mitigate the financial challenges facing providers, representatives of medical and business groups told a state Senate panel Monday.

  • February 24, 2025

    Calif. Assembly Bill Aims To Exclude Tips From Income Tax

    California would provide a personal income tax exclusion for tips as part of a bill introduced in the state Assembly.

  • February 24, 2025

    Osage Reservation Boundary Case Is Meritless, Court Told

    Oklahoma Tax Commission officials are urging a federal district court to dismiss a motion by the Osage Nation that seeks acknowledgment of its reservation's continued existence, arguing that the decades-old case arises out of the tribe's attempt to avoid state taxation of its members.

  • February 24, 2025

    4 Things Attys Should Know About Pennsylvania's Budget

    Pennsylvania Gov. Josh Shapiro heads into the 2025-2026 budget year proposing to spend $51.5 billion, with corporate tax cuts and tax credit reforms bolstered by regulating so-called skill games, legalizing recreational cannabis and replacing an industry-opposed, multistate carbon cap-and-trade program with one run solely by Pennsylvania.

  • February 24, 2025

    Wyo. Legislature OKs Clarification Of Vendors Subject To Tax

    Wyoming would clarify who is considered a vendor in the state required to collect and remit sales tax under a bill passed in the Senate and sent to the governor. 

  • February 24, 2025

    Wyo. Lawmakers OK Boosted Tax Exemption For Biz Property

    Wyoming would increase a property tax exemption for businesses' personal property under a bill approved by state lawmakers and headed to the governor.

  • February 24, 2025

    Maine Revenue Through Jan. Rises By $241M

    Maine's revenue collection from July through January beat last fiscal year's total for the same period by $241 million, according to a report by the state's finance department.

  • February 24, 2025

    SC General Revenue Collections Up $849M Through Jan.

    South Carolina's general fund revenue from July through January outpaced collections during the same period last fiscal year by $849 million, according to the state Board of Economic Advisors.

  • February 24, 2025

    Idaho Revenue Through Jan. Down $12M From Forecasts

    Idaho's general revenue collection from July through January fell short of forecasts by roughly $12 million, according to a report by the state's Division of Financial Management.

  • February 24, 2025

    Minn. Tax Court Boosts Parking Lot Value, Citing Own Error

    The Minnesota Tax Court boosted its previous valuation of a Minneapolis parking lot, agreeing with a county assessor that it erred when it allowed a downward adjustment to its previous finding.

  • February 24, 2025

    Md. House Panel OKs Cannabis Tax Exemption For Nurseries

    Cannabis sales between nurseries and licensed cannabis businesses would be exempt from Maryland's 9% tax under legislation passed Monday by the state House Ways and Means Committee.

  • February 21, 2025

    Mich. Pot Cos. Say Grand Rapids' Equity Fees Are Illegal

    A group of cannabis companies is suing the city of Grand Rapids in Michigan state court, saying it is illegally charging them millions in fees through its social equity program.

  • February 21, 2025

    Ohio Board Rejects Dollar Bank's Apportionment Challenge

    The Ohio Board of Tax Appeals ruled that it couldn't allow Dollar Bank to obtain a financial institutions tax refund by applying an alternative apportionment method, saying the board lacked jurisdiction to address the company's constitutional challenge to the tax's structure.

  • February 21, 2025

    The Tax Angle: ABA Midyear Tax Meeting

    With a lack of government officials attending the American Bar Association's midyear tax meeting, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • February 21, 2025

    Calif. Sourcing Rules Ready To Drop, But Questions Remain

    A key set of market-based sourcing rules for California is finally nearing completion after eight years of work, but significant questions remain as to how they will be administered, including whether they can be applied retroactively.

  • February 21, 2025

    W.Va. Senate Bill Seeks To Exclude Tips From Taxes

    West Virginia would allow residents to deduct tipped wages from their federal adjusted gross income under a bill introduced in the state Senate.

Expert Analysis

  • Time To Fix NYC's Broken Property Assessment System

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    A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

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