State & Local

  • November 06, 2024

    What To Know About Ga.'s Vote To Create A State Tax Court

    Law360 Pulse takes a close look at the new state tax court approved by Peach State voters in Tuesday's election.

  • November 06, 2024

    Minn. Justices Spare Drug Wholesaler From Tax On Rebates

    A Minnesota drug wholesaler does not owe tax on money it rebated to customers under contractual agreements, the state Supreme Court ruled Wednesday, upholding a tax court ruling.

  • November 06, 2024

    W.Va. Revenue Through Oct. Trails Forecast By $14M

    West Virginia's general revenue collection from July through October unperformed an estimate by roughly $14 million, according to the state Budget Office.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

Expert Analysis

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

    Author Photo

    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.

  • Location, Location, Location: SALT In Review

    Author Photo

    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.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

    Author Photo

    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.

  • A Post-Mortem Analysis Of Stroock's Demise

    Author Photo

    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.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

    Author Photo

    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

    Author Photo

    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

    Author Photo

    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

    Author Photo

    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

    Author Photo

    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

    Author Photo

    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

    Author Photo

    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

    Author Photo

    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

    Author Photo

    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.