State & Local
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November 06, 2024
Nev. Sales Tax Revenue In Aug. Drops 1.7% From Last Year
Nevada's sales tax collection in August trailed last year's total for that month by 1.7%, the state Department of Taxation reported.
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November 06, 2024
SF Voters Agree To Overhaul City's Business Tax Regime
San Francisco voters agreed to a significant overhaul to the city's business tax regime, including a change in the way gross receipts taxes are levied on all businesses.
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November 07, 2024
CORRECTED: SF Tax On Ride-Hailing Cos. Passes, But To No Effect
San Francisco voters agreed Tuesday to levy an annual additional graduated tax on ride-hailing companies and companies that offer rides in driverless cars, but because of language added to a different ballot measure, the vote will have no legal effect.
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November 06, 2024
Wyo. Voters Approve Residential Property Classification
Wyoming will create a special property classification for residential real estate and a subclass for owner-occupied properties under a constitutional amendment approved by voters.
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November 05, 2024
Trump Has Official Immunity. What About His Aides?
Whether the U.S. Supreme Court's decision on presidential immunity extends to subordinates who follow a president's orders has become a more pressing question in the wake of Donald Trump's projected election win, according to legal experts.
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November 05, 2024
How Trump Can Quash His Criminal Cases
Donald Trump's projected victory at the polls also translates to a win in the courts, as the second-term president will have the power to end both of his federal criminal cases. And the U.S. Supreme Court's decision on presidential immunity would shield him from any consequences for ordering his charges to be dismissed, experts say.
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November 05, 2024
An Early Look At Trump's Supreme Court Shortlist
With former President Donald Trump projected to win the 2024 presidential election and the Republicans' success in securing the U.S. Senate majority, Trump may now get the chance to appoint two more justices to the U.S. Supreme Court, cementing the court's conservative tilt for decades to come.
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November 05, 2024
GOP's Senate Win Hands Future Of The Judiciary To Trump
Republicans were projected to take back the White House and Senate and possibly the House early Wednesday, putting the GOP in position to back Donald Trump's agenda and his slate of young, conservative judicial nominees.
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November 05, 2024
The Firms With An Inside Track To A New Trump Admin
Law firms that have represented Donald Trump and the Republican Party on everything from personal legal woes to election-related lawsuits could see the risks of that work pay dividends as Trump is projected to secure a second term in office.
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November 05, 2024
Florida, Georgia, Others Peel Back Real Estate Taxes
Voters in seven states approved a spate of real estate tax ballot initiatives on Election Day, including measures that would curb property taxes for veterans, residential property owners and residents of municipalities that fail to enforce nuisance laws.
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November 05, 2024
Cannabis And Psychedelic Reform Bids Fail In Multiple States
Efforts to liberalize cannabis and psychedelic laws via ballot initiatives met with defeat in multiple states on Election Day, dealing a blow to reformers of drug policies.
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November 05, 2024
Oregon Voters Reject New Tax On Big Businesses
Oregon voters declined Tuesday to impose a new minimum tax on large businesses that could have raised $15 billion each biennium with most of the funding used to make annual payments to residents, rejecting Measure 118.
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November 05, 2024
North Dakota Voters Choose To Retain Property Taxation
North Dakota will continue to allow its political subdivisions to levy property tax after voters rejected a constitutional amendment Tuesday that would prohibit its imposition by a subdivision unless it had outstanding debt.
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November 05, 2024
South Dakota Voters Turn Down Grocery Tax Exemption
South Dakota voters rejected a ballot initiative Tuesday that would have exempted food sales from the state's sales tax.
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November 05, 2024
Nev. Voters Approve Sales Tax Exemption For Diapers
Nevada will exempt diaper sales from the state's sales and use tax under a measure approved by voters Tuesday.
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November 05, 2024
Calif. Managed Care Tax Made Permanent By Ballot Measure
California's tax on managed healthcare insurance plans to fund the state's Medi-Cal health program has been made permanent following voter approval of a proposition on Tuesday.
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November 05, 2024
Ill. Voters Back Millionaire Tax In Nonbinding Referendum
Illinois voters supported imposing a higher tax rate on millionaires to fund property tax relief in an advisory referendum Tuesday, a move that could prompt state lawmakers to take another pass at repealing the state's constitutional requirement for a flat income tax.
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November 05, 2024
Ga. Voters Approve Expanded Reach Of State Tax Court
Georgia voters approved a ballot measure Tuesday that will give the state's administrative tax court jurisdiction with the state's superior courts with an amendment to the state constitution.
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November 05, 2024
Washington Voters Reject Repeal Of State Capital Gains Tax
Washington state voters declined Tuesday to repeal the state's embattled tax on capital gains, voting 1,610,148 to 937,050 with 64% of the vote counted against Initiative 2109 and thus allowing the capital gains tax to stand.
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November 05, 2024
Wash. Voters Reject Repeal Of State Cap-And-Trade Law
Washington state voters declined to repeal the state's cap-and-trade program Tuesday, turning down Initiative 2117 by a vote of 1,566,065 to 972,623 with 64% 0f the vote counted.
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November 05, 2024
Ga. Voters Approve Increase To Personal Property Exemption
Georgia will increase its personal property exemption to $20,000 under a referendum approved by voters Tuesday.
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November 05, 2024
Ga. Voters Approve Local Option Homestead Exemption
Georgia will give localities the ability to opt out of a statewide homestead exemption from ad valorem taxes under a ballot measure approved by voters Tuesday.
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November 05, 2024
Calif. Couple Can't Carry Back Or Carry Forward Loss
A California couple's loss in 2017 did not generate a net operating loss that could be carried back to 2015 and 2016 and carried over to 2018 and 2019, the state Office of Tax Appeals ruled, upholding the Franchise Tax Board.
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November 05, 2024
Calif. Seller Can't Retroactively Report Real Estate Gain
A California seller of a $10.6 million property in Beverly Hills may not retroactively choose to report the gain on the sale of the property on an installment basis, the state Office of Tax Appeals ruled, siding with the Franchise Tax Board.
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November 05, 2024
Ill. Dept. Floats Regs To Clarify Aviation Fuel Tax Discount
The Illinois Department of Revenue proposed regulatory amendments to clarify that a sales tax discount isn't allowed for a portion of taxes paid on aviation fuel that is subject to use requirements under federal transportation statutes governing aviation programs.
Expert Analysis
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Spartan Arbitration Tactics Against Well-Funded Opponents
Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.
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What Recent Study Shows About AI's Promise For Legal Tasks
Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.
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Gonna Fly Now From California: SALT In Review
From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Litigation Inspiration: A Source Of Untapped Fulfillment
As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.
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Think Like A Lawyer: Forget Everything You Know About IRAC
The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.
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How New EU Tax And Transfer Pricing Rules May Affect M&A
Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.
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How Firms Can Ensure Associate Gender Parity Lasts
Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.
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NY Shouldn't Pair 421-a Restoration And Good Cause Eviction
The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.
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7 Common Myths About Lateral Partner Moves
As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.
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DC's Housing Tax Break Proposal: What's In It, What's Missing
Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.
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Location, Location, Location: SALT In Review
From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Pointers For Attys To Build Trust, Credibility On Social Media
In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.
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A Post-Mortem Analysis Of Stroock's Demise
After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.