State & Local

  • April 04, 2025

    La. Sales Tax Will Apply To Some Crane Rentals, Dept. Says

    Leases or rentals of cranes with operators in Louisiana will incur sales tax in the same way other tangible property rentals with operators are subject to tax, following the repeal of an exemption for crane rentals, the Louisiana Department of Revenue said. 

  • April 04, 2025

    Mass. Tax Revenue Through March Up $786M From Estimate

    Massachusetts tax collection from July through March outpaced a forecast by $786 million, according to a report by the state Department of Revenue.

  • April 04, 2025

    Taxation With Representation: Ropes & Gray, Paul Hastings

    In this week's Taxation With Representation, Siemens AG acquires Dotmatics from Insight Partners, LPL Financial acquires Commonwealth Financial Network, Brookfield Asset Management takes a majority stake in Angel Oak Cos., and TowneBank acquires Old Point Financial Corp.

  • April 04, 2025

    Iowa Revenue Through March Drops $321M

    Iowa general fund revenue from July through March fell by $321 million from the total for the same period last fiscal year, according to a report by the state Department of Management.

  • April 04, 2025

    Del. Net Revenue Through Feb. Rises $70M

    Delaware's net general revenue from July through February outpaced last fiscal year's collection for that period by $70 million, according to a report by the state Department of Finance.

  • April 03, 2025

    $5.5 Trillion Cost To Making TCJA Permanent, JCT Says

    A permanent extension of the 2017 tax overhaul, including the law's expired business provisions, would cost $5.5 trillion including interest over the next decade, according to estimates released Thursday by the Joint Committee on Taxation.

  • April 03, 2025

    Mass. Appeals Court Backs Tax On Nonresident's $4.7M Gain

    A former Massachusetts resident owes tax on a $4.7 million capital gain from the sale of stock in a Massachusetts company he co-founded, a state appeals court ruled Thursday, affirming a decision by the state's Appellate Tax Board.

  • April 03, 2025

    Denver Used Car Dealer Says Colo. Wrongly Nixed Tax Credit

    A Denver used car dealer should be allowed to claim a sales tax credit for tax it paid on used cars sold to customers who eventually defaulted on loan payment plans, the dealer told a Colorado state court.

  • April 03, 2025

    Insurer Says It Has No Duty To Defend Mich. City In Tax Fight

    Insurance company Argonaut said in a federal court complaint Wednesday that it shouldn't have to pay to defend Ann Arbor, Michigan, in a lawsuit alleging that the city's decades-old stormwater drainage charges are an unlawful tax, pointing to the public official liability and financial loss exclusions in the city's policy.

  • April 03, 2025

    Ky. Took In Tax On Bullion Sales Despite Exemption, Biz Says

    The Kentucky Department of Revenue owes an online gold bullion seller a sales and use tax refund for sales made over the past year, the business told a state trial court, saying the department collected the tax despite an exemption.

  • April 03, 2025

    Accountant Cleared To Testify In Malpractice Case Against Her

    An accountant accused of malpractice can testify about whether her actions were reasonable when she allegedly failed to tell a client about a change in tax law stemming from the U.S. Supreme Court's Wayfair decision, a state Business Court judge has ruled.

  • April 03, 2025

    Ky. Allows Special Property Tax In Development Project Areas

    Kentucky authorized taxing districts organized as part of regional economic development projects to impose a special tax on property located within their boundaries under a bill signed by Gov. Andy Beshear.

  • April 03, 2025

    Ark. Senate Committee Advances Market-Based Sourcing

    Arkansas would change how it sources receipts for multistate businesses paying corporate income tax from a cost-of-performance model to a market-based model under a bill advanced by a state Senate committee.

  • April 02, 2025

    Trump Unveils New Tariffs On Dozens Of Countries

    President Donald Trump announced sweeping tariffs on major trading partners Wednesday, including a 10% rate on all goods entering the U.S. to take effect later this week, in a "declaration of economic independence" he says will jump-start domestic industry and production.

  • April 02, 2025

    Judge Backs Mo. Tax Commission's Property Value Rollback

    The Missouri State Tax Commission was within its authority to order a Missouri county to reduce property valuations it made on most residential properties following 2023 assessments, a circuit court judge ruled, disagreeing with the county that assessments were done correctly and the commission's order was illegal.

  • April 02, 2025

    Senate GOP Plan Would Extend TCJA, Allow $1.5T In Tax Cuts

    Senate Budget Committee Republicans released a budget proposal Wednesday that would permanently extend the Tax Cuts and Jobs Act and allow for up to $1.5 trillion in other tax cuts.

  • April 02, 2025

    Pa. Court Revives Abandoned Tax Appeal For School District

    A property assessment appeal can move forward at the request of a school district despite the property owners moving to discontinue the case, the Pennsylvania Commonwealth Court ruled, saying the district was entitled to a resolution of the dispute.

  • April 02, 2025

    Montana Revenue Drops $59M Through March

    Montana's general fund revenue collection from July through March dropped roughly $59 million from last year, according to a report by the state Department of Revenue.

  • April 02, 2025

    Ind. To Provide Tax Breaks For WNBA All-Star Game, Events

    Indiana will provide various tax exemptions for the WNBA All-Star Game and related events to be held in the state this summer under a bill signed by the governor.

  • April 02, 2025

    Fla. Net Revenues Through Feb. Beat Estimates By $694M

    Florida's general fund revenue from July through February outpaced estimates by $694 million, according to a report by the state Office of Economic Demographic Research.

  • April 02, 2025

    W.Va. Revenue Through March Up $101M From Estimate

    West Virginia's general fund revenue collection from July through March beat a budget estimate by $101 million, according to a report by the state Budget Office.

  • April 02, 2025

    Mich. Will Allow Filing Extensions For Storm Victims

    Michigan taxpayers who reside in counties affected by severe winter storms will be able to request an extension of state filing and payment deadlines, the state Treasury Department announced.

  • April 01, 2025

    NRA Says Colo. Excise Tax On Gun Sales Is Unconstitutional

    The National Rifle Association and other gun rights advocates have filed a lawsuit in Colorado state court challenging a voter-approved tax on the sale of firearms, contending the tax lacks the historical grounding to pass recent U.S. Supreme Court tests for laws limiting Second Amendment rights.

  • April 01, 2025

    NJ Cigar Co.'s Tax Base Dispute Teed Up For Trial

    A cigar seller that is subject to tobacco tax in New Jersey will get a chance at trial to show the wholesale price that should be used to calculate the company's tax base, the New Jersey Tax Court said Tuesday.

  • April 01, 2025

    Calif. AG Backs Latest Bid To Extend False Claims Act To Tax

    California would make another attempt to expand the state's False Claims Act to include tax matters, according to legislation filed in the state Senate, with the support of the state attorney general.

Expert Analysis

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

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