State & Local
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May 21, 2025
Courts Can't Review Trump's Tariff Emergencies, Gov't Says
Courts can't review President Donald Trump's decision that unusual or extraordinary threats exist under the International Emergency Economic Powers Act, a government attorney told the U.S. Court of International Trade on Wednesday as 12 states seek to block Trump's tariffs under the law.
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May 21, 2025
Md. Creates $483M Data Services Tax, New Income Brackets
Maryland will impose a new tax on data services, worth an estimated $483 million in its first year, and add a pair of tax brackets for high-income earners under a tax package signed by Democratic Gov. Wes Moore.
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May 21, 2025
Penny's End Is Imminent, Treasury Rep Tells Tax Pact Board
The U.S. will stop producing pennies this month, a U.S. Treasury Department official announced at a Streamlined Sales Tax Governing Board meeting Wednesday while pledging to help state tax administrators prepare for a potential shortage of the coins by early 2026.
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May 21, 2025
Montana Reduces Taxes On Residential, Commercial Property
Montana will lower taxes on residential and commercial property, provide property tax rebates to homeowners and implement other changes to the state's property tax regime under legislation signed by the governor.
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May 21, 2025
Miss. Couple's 'Yard Sales' Not Tax-Exempt, Court Says
A Mississippi couple who own a fireworks and Christmas tree selling business are liable for sales tax on miscellaneous items they sold at their business site, despite the couple contending the goods were being sold at tax-exempt yard sales, a state appeals court ruled.
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May 21, 2025
Mich. Justices Won't Hear Hotels' Water Rate Appeal
The Michigan Supreme Court on Wednesday declined to review a Michigan town's water and sewer rates, rejecting an appeal from a group of hotels and restaurants that alleged a rate hike was an unconstitutional tax.
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May 21, 2025
Texas Âé¶¹´«Ã½makers OK More Time To Pay Property Tax Bills
Texas would give some property owners more time to pay their tax bills under legislation approved by state lawmakers and headed to Gov. Greg Abbott.
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May 20, 2025
Pact Board Hits Brakes On Double-Tax Fix For Delivery Cos.
The Streamlined Sales Tax Governing Board rejected Instacart's request on Tuesday for state tax agencies to disclose how delivery companies can recoup sales tax that is paid twice on a transaction, but left the door open to reconsider the issue if more businesses weigh in.
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May 20, 2025
Tax Pact Board Gives Initial OK To Code-Sourcing Proposal
States that participate in a tax simplification compact would be required to collect sales tax on the sale of authorization codes when the product or service they relate to is taxable under a proposal that the Streamlined Sales Tax Governing Board gave initial approval to Tuesday.
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May 20, 2025
Finance Panel's Dems Pan Trump IRS Pick Over Ethical Issues
Senate Finance Committee Democrats deemed former Rep. Billy Long unfit to lead the IRS during his confirmation hearing Wednesday, citing ethical concerns over his promotion of pandemic-era employee retention claims, and of tribal tax credits they called dubious, while working as a business consultant after leaving Congress.
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May 20, 2025
Meta Asks To Toss Claim That Illegal Tool Scraped Tax Info
Meta's tracking tool did not violate state privacy law, the company argued, urging a California federal court to toss a claim calling the tool an unauthorized recording device that collected sensitive information from tax filing websites H&R Block, TaxAct and Tax Slayer.
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May 20, 2025
Michigan To Pay Comerica $3.2M In Tax Credit Settlement
Michigan will pay Comerica $3.2 million in interest as part of its business tax refund, according to a state tax tribunal filing, which came after the state Supreme Court upheld the bank's tax credit transfers during a merger.
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May 20, 2025
NJ Tax Agency Says Tariff Price Hikes Subject To Sales Tax
When sellers pass tariff costs on to consumers, those costs become part of the products' sales price and are subject to sales tax, the New Jersey Division of Taxation said in a notice Tuesday.
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May 20, 2025
Ohio Bill Would Allow Tax Credit For Family Caregivers
Ohio would allow family caregivers to claim an income tax credit of up to $2,000 for their caregiving expenses under a bill introduced in the state House.
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May 20, 2025
Hawaii Pass-Through Taxpayers Required To Adjust Income
Hawaii taxpayers who claim a pass-through entity tax credit must adjust their taxable income to include their share of taxes paid by the electing entity under a bill signed by the governor.
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May 20, 2025
Utah General Revenue Collection Through April Up $594M
Utah's general fund revenue collection from April through July outpaced last year during that time frame by $594 million, according to the State Tax Commission in a report released Tuesday.
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May 20, 2025
NC Tax Revenue Collection Through April Up $884M
North Carolina's general fund revenue from July through April outpaced last year's total during the same period by $884 million, according to a report by the state controller.
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May 20, 2025
Colo. Extends Advanced Industry Tax Credit By 5 Years
Colorado will extend its tax credit for investment in certain advanced industries by five years and lower its statewide cap under legislation signed by Gov. Jared Polis.
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May 20, 2025
Colorado To Keep State Tax On Overtime Income
Overtime income will continue to be taxed in Colorado, even if exempted from federal taxation, under legislation signed by Democratic Gov. Jared Polis that also limits the state's enterprise zone tax credit.
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May 19, 2025
Tax Pact Panel Advances Plan On Sourcing Code Purchases
A Streamlined Sales Tax Governing Board panel advanced a proposal Monday to specify that the sales tax treatment of authorization codes would match the tax rules for the products or services that they can be redeemed for by consumers.
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May 19, 2025
Professor Living In Conn. Subject To NY Teleworker Tax
A tax professor who lives in Connecticut but teaches in New York falls under the jurisdiction of New York's policy of taxing nonresidents and is not entitled to a refund for days worked at home, the state's Tax Appeals Tribunal said.
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May 19, 2025
Texas Voters To Decide On Barring Tax On Estate Transfers
Texas voters will decide if the state should create a constitutional amendment prohibiting taxes on a decedent's property or the transfer of an estate, inheritance, legacy, succession or gift under a joint resolution approved by state lawmakers.
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May 19, 2025
States Weighing Tax Updates To Account For Penny's End
State tax administrators have begun internal discussions about how to tackle President Donald Trump's intent to eliminate the penny, including whether statutes on rounding would require updating and how to handle sales without discriminating against transactions with cashless payments.
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May 19, 2025
Broadband Group Backs Charter In $7.8M NY Tax Case
A New York tribunal's ruling that Charter is ineligible for a tax break allowed for certain technology companies and is liable for a $7.8 million tax assessment should be reversed, a broadband trade group told a state appeals court.
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May 19, 2025
La. Museum's Hotel Exempt From Property Tax, Board Says
A Louisiana hotel operated by the nonprofit National World War II museum is exempt from property taxes because most of its revenue is dedicated to the museum's charitable purpose, the state Board of Tax Appeals said.
Expert Analysis
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Overreach In Texas And An Acronym In Peril: SALT In Review
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.
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How Judiciary Can Minimize AI Risks In Secondary Sources
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.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
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.
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How Attorneys Can Break Free From Career Enmeshment
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.
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Âé¶¹´«Ã½yers With Disabilities Are Seeking Equity, Not Pity
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.
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Judicial Committee Best Venue For Litigation Funding Rules
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.
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The Strategic Advantages Of Appointing A Âé¶¹´«Ã½ Firm CEO
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.
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How Cos. Can Build A Strong In-House Pro Bono Program
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.
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Home Canning Makes Me A Better Âé¶¹´«Ã½yer
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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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.