State & Local

  • January 01, 2025

    State And Local Tax Policy To Watch In 2025

    Responses to the federal government's expected changes to the SALT cap and a continuing push to capture more sales tax revenue from the digital economy are expected to headline state and local tax policy discussions in 2025. Here, Law360 spotlights potential legislative trends to monitor this year.

  • December 20, 2024

    Banks, Not Credit Cos., Can Duck New Ill. Fee Law For Now

    An Illinois federal judge ruled Friday that credit card companies like Visa and Mastercard must comply with Illinois' landmark law restricting certain credit card fees; however, she also held that national banks and federal savings associations aren't subject to the law, at least for now.

  • December 20, 2024

    Pact Board Fails To OK Remote Seller Back Sales Tax Plan

    A voluntary disclosure program proposal that would allow remote sellers to limit their back sales tax liabilities in states that participate in the Streamlined Sales and Use Tax Agreement fell one vote shy of receiving approval Friday from the interstate compact's Governing Board.

  • December 20, 2024

    Tax Pact Board Approves Oral Hygiene Product Definiton

    The Streamlined Sales Tax Governing Board approved Friday adding a new definition for oral healthcare products to the sales tax compact that it oversees, which will allow its member states to exempt items such as toothpaste and oral irrigators from tax.

  • December 20, 2024

    NJ Atty Says RICO Case Only Alleges He Acted As Lawyer

    New Jersey attorney William Tambussi has slammed the Garden State's response to his bid to toss charges against him in the state's sweeping indictment against power broker George E. Norcross III, claiming it does not show how his routine legal work constitutes a crime.

  • December 20, 2024

    Mich. Tax Panel's Rubber-Stamp Of Valuation Nixed By Court

    A Michigan tax panel "rubber-stamped" a city's $16.5 million valuation of an apartment complex, the state appeals court found, saying questions of fact remained on the city's consideration of the property's purchase price.

  • December 20, 2024

    NY Settles Unclaimed Gift Card Balance Dispute For $4.4M

    A gift card company will pay nearly $4.4 million for helping a retailer wrongly keep unused gift card funds belonging to New York residents, the state attorney general said Friday.

  • December 20, 2024

    Mich. Duplex Wrongly Added To Site's Tax Value, Court Says

    A Michigan municipality should not have boosted the assessment of a property by adding in the value of a third duplex it had erroneously omitted from its tax rolls, the state appeals court said, reversing a state tax panel.

  • December 20, 2024

    Top State And Local Tax Policies Of 2024

    Taxes are often unpopular, but in 2024, voters in a couple of states approved taxes that target those with larger earnings, and one state’s voters embraced using tax policy to combat problems surrounding homelessness. Here, Law360 looks at some notable state and local tax policies of the past year.

  • December 19, 2024

    Outgoing Wash. Gov. Proposes Wealth Tax In Budget

    Washington state would levy a 1% tax on residents with worldwide wealth of more than $100 million and increase taxes on businesses under a budget proposal from outgoing Gov. Jay Inslee.

  • December 19, 2024

    Fla. Court Won't Dismiss JetBlue Airline Miles Tax Case

    JetBlue can proceed with its arguments that the Florida Department of Revenue's method of determining the airline's miles flown in the state violated the U.S. Constitution's commerce and due process clauses, a state court ruled.

  • December 19, 2024

    La. Remote Seller Entity Eyes Swift Guidance On Tax Changes

    The Louisiana Sales and Use Tax Commission for Remote Sellers plans to release guidance soon on sales tax changes that will take effect Jan. 1 under a tax overhaul package the governor recently signed, the agency's executive director said Thursday.

  • December 19, 2024

    New Jersey Power Broker Says RICO Case Isn't Fit For Jury

    Defendants dubbed the "Norcross Enterprise" are fighting back against New Jersey Attorney General Matthew Platkin's assertion that their bid to toss a criminal indictment accusing them of engaging in a sprawling racketeering scheme is out of place, claiming the state misunderstands the roles of judge and jury.

  • December 19, 2024

    Top State And Local Tax Cases Of 2024

    From the U.S. Supreme Court declining to hear a construction company's case over South Dakota apportionment to the Minnesota Tax Court's ruling on a packing product company's nexus in the state, this has been a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2024 and their impact going into the new year.

  • December 18, 2024

    NY Apportionment Regs OK, Court Finds In Paychex Dispute

    The New York state tax agency did not exceed its authority when it adopted a regulation that doesn't permit Paychex to include reimbursements for certain expenses, such as paying employee wages, in its business receipts, a state court found Wednesday, handing a defeat to Paychex.

  • December 18, 2024

    Court Urged To Reject Arbitration In Walmart Fla. Tax Suit

    A class action claiming Walmart unlawfully taxed delivery fees in Florida should not go to arbitration, the shopper bringing the suit told a Florida federal court, opposing Walmart's motion to compel arbitration and dismiss the case.

  • December 18, 2024

    Justices Limit Wis. Charity Tax Case To 1st Amendment Fight

    The U.S. Supreme Court will limit its review of a Wisconsin Catholic charity's appeal of the state's denial of an unemployment tax exemption, the court said in an amended order, agreeing to review the group's First Amendment question.

  • December 18, 2024

    Fla. Says Gym Dues Paid During Tax Holiday Are Exempt

    Gym membership dues paid during a monthlong summer sales tax holiday in Florida are exempt from tax, the state Department of Revenue said, finding that the date of the actual payment is what determines eligibility.

  • December 18, 2024

    State Tax Revenue Stable In 2024, But Warning Signs Abound

    State tax revenues have been stable in 2024 despite continuing tax rate cuts in many states, but some research groups are predicting difficult years ahead as the last of the federal funding from the pandemic runs out.

  • December 17, 2024

    Fla. Taxpayer Owes Tax On Palladium Purchases, Dept. Says

    A Florida taxpayer is liable to pay state sales tax on its purchases of palladium, as palladium is not tax-exempt in the state, the Florida Department of Revenue said in a technical advisement.

  • December 17, 2024

    NJ To Add Crypto Question To Personal Income Tax Returns

    New Jersey plans on updating its personal income tax returns to include a question asking if a taxpayer held or engaged in transactions involving digital assets such as cryptocurrencies, the state Division of Taxation's top official said Tuesday.

  • December 17, 2024

    NY Tax Chief Sees New Tech Aiding Partnership Audits

    The acting commissioner of New York state's tax agency said Tuesday that she's excited about the possibility of harnessing advancements in technology to further scrutinize returns from complex partnerships that are difficult for auditors to digest on their own.

  • December 17, 2024

    NY Urges Justices To Pass On IBM, Disney Royalty Tax Fight

    The U.S. Supreme Court should decline to hear appeals by IBM and Disney that claim New York state's tax treatment of royalties received from foreign affiliates resulted in unconstitutional discrimination against interstate commerce, the state told the court Tuesday.

  • December 17, 2024

    Mo. Appeals Court Won't Rethink Quash Of County Pot Taxes

    The Missouri Court of Appeals said it will not reconsider its ruling that barred counties from levying taxes on cannabis sales within municipalities, rejecting a request by two counties seeking to impose such taxes.

  • December 17, 2024

    Pa. Supreme Court Says Judge's Side Job Sinks Tax Rulings

    A Pennsylvania state judge who held a side job on a Philadelphia tax appeals board had nullified rulings he made on a local hospital's tax cases, the state's Supreme Court said Tuesday, reasoning that holding both jobs was a "constitutionally impermissible conflict of duties."

Expert Analysis

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    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.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    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.

  • The Big Issues A BigLaw Associates' Union Could Address

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    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.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

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