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State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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, Âé¶¹´«Ã½360 explores four questions raised by the proposal.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • May 28, 2025

    La. Âé¶¹´«Ã½makers 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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

  • Promoting Diversity In The Selection Of ADR Neutrals

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    Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.

  • Considering Chevron's End Through A State Tax Lens

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    States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.

  • Kentucky Tax Talk: Finally Better Online Records At Revenue?

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    The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.

  • Striking A Balance Between AI Use And Attorney Well-Being

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    As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.

  • Overreach In Texas And An Acronym In Peril: SALT In Review

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    From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Judiciary Can Minimize AI Risks In Secondary Sources

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    Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.

  • NY Tax Talk: Questions In Corporate Franchise Tax Regs Case

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    In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.

  • How Attorneys Can Break Free From Career Enmeshment

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    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Âé¶¹´«Ã½yers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Âé¶¹´«Ã½ Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Âé¶¹´«Ã½yer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

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