State & Local

  • March 05, 2025

    NH Total Receipts Down $16M From Budget Estimates

    New Hampshire's tax collections from July through February underperformed forecasts by $16 million, according to a report from the Department of Administrative Services released Wednesday.

  • March 05, 2025

    Ariz. House OKs Ballot Measure To End Local Grocery Taxes

    Local taxes on groceries would be forbidden in Arizona if voters say yes to a constitutional amendment in a ballot measure proposed in a resolution approved by the state House of Representatives.

  • March 05, 2025

    Maine House Bill Would Phase Out Individual Income Tax

    Maine would phase out the state's income tax, eventually eliminating the levy in 2030, under a bill introduced in the House of Representatives.

  • March 05, 2025

    Colo. House Panel OKs Local Lodging Tax Boosts

    Colorado would triple the maximum local lodging tax rate counties could impose, with voter approval, under legislation approved by a state House panel.

  • March 05, 2025

    Colo. Lawmakers OK Confidentiality Standards For Tax Audits

    Colorado would enhance its confidentiality standards for information held by third-party sales tax auditors under legislation passed by the state House of Representatives and sent to Gov. Jared Polis.

  • March 05, 2025

    Wyo. Extends Manufacturing Sales And Use Tax Exemptions

    Wyoming extended by 15 years its sales and use tax exemptions for machinery used in manufacturing under a bill signed by the governor.

  • March 04, 2025

    Minn. County Officials Claim Bias In DOI's Land Trust Decision

    A trio of Minnesota municipalities are asking a federal court for a quick win in a dispute over more than 3,000 acres taken into trust for the Mille Lacs Band of Ojibwe Indians, arguing that the decisions are the product of an unconstitutionally biased process.

  • March 04, 2025

    Colo. Justices Won't Review Hospital Tax Classification Suit

    The Colorado Supreme Court declined to review an appeals court ruling finding that a rehabilitation hospital should be classified as a commercial property for tax purposes because it was predominantly designed for its services and not for residency.

  • March 04, 2025

    Md. Gov. Pitches Biz Programs, Tax Tweaks To State Panel

    Maryland would adjust and streamline several economic development programs, end some corporate tax breaks and expand or extend others under legislation that the governor pitched to a Senate panel Tuesday.

  • March 04, 2025

    Dispensary Fights Counties' Extra Pot Tax In Mo. High Court

    A Missouri appellate court correctly found that counties wrongfully imposed a 3% additional sales tax on cannabis sales that were already subject to tax by a local government, a dispensary told the state Supreme Court.

  • March 04, 2025

    NY Creates Framework For County Tax On Short-Term Rentals

    New York established a framework for counties to impose tax on short-term rentals as part of a bill signed by Democratic Gov. Kathy Hochul.

  • March 04, 2025

    DeSantis Backs Canning Fla. Rent Tax, Cutting Property Taxes

    Florida Gov. Ron DeSantis called on state legislators Tuesday to eliminate the state's business rent tax on commercial leases and reaffirmed his pledge to support an effort by lawmakers to draft a constitutional amendment that would cut property taxes.

  • March 04, 2025

    Arizona Updates Income Tax Conformity With Federal Code

    Arizona updated its conformity with the Internal Revenue Code for state income tax purposes under a bill signed by Gov. Katie Hobbs.

  • March 04, 2025

    Florida Net Revenue Through Feb. Beats Estimate By $596M

    Florida's general revenue collection from July through January outpaced estimates by $596 million, according to a report by the Office of Economic and Demographic Research released Tuesday.

  • March 04, 2025

    Del. Net General Revenue $150M Higher Than Last Year

    Delaware's net receipts from July through January beat collections during the same period in the last fiscal year by $150 million, according to a report by the state Department of Finance.

  • March 04, 2025

    Ore. Bill Would OK Local Pot Production Taxes

    Oregon would allow certain rural counties to ask their voters to allow taxes of up to 3% on the value of marijuana production in their unincorporated areas under legislation in the state Senate.

  • March 04, 2025

    Ore. House OKs Extending Medical Provider Taxes

    Oregon would extend the sunset on medical provider and insurance assessments, worth more than $5 billion over four years and used to help fund state healthcare programs, under legislation approved by the state House of Representatives.

  • March 04, 2025

    W.Va. Revenues Through Feb. Beat Estimates By $62M

    West Virginia's general fund revenue collection from July through February outpaced forecasts by $62 million, according to a report by the State Budget Office.

  • March 04, 2025

    Colo. Finance Panel OKs Employee Ownership Tax Break

    Colorado would allow tax deductions for certain businesses that convert to employee ownership under legislation approved by a House committee.

  • March 04, 2025

    Mont. Lowers Electronic Tax Payment Requirement Threshold

    Montana lowered the threshold above which tax liabilities must be paid electronically to one-tenth of the amount under the preexisting law as part of a bill signed by the governor.

  • March 03, 2025

    Real Estate Bills To Watch In Florida's Legislative Session

    Florida's annual two-month legislative session officially kicks off Tuesday, but lawmakers have already been at work drafting and filing bills. With a total of 1,821 bills filed between the two chambers before last Friday's deadline, a considerable number have the potential to impact real estate, with several likely to feature prominently in upcoming debates.

  • March 03, 2025

    Mich. Homeowners Denied Cert. In RICO Foreclosure Suit

    A Michigan federal judge followed a recent string of decisions denying class certification to homeowners who allege local governments profited from the sales of their tax-foreclosed property, rejecting Wayne County residents' attempt to certify a class of people who say a racketeering scheme stripped them of their foreclosed homes' surplus equity.

  • March 03, 2025

    Nonprofits Warn Cuts May Force Closures, End Tax Exemption

    Leaders of nonprofits providing healthcare, housing and other critical services for low-income Americans warned Monday that the mix of White House funding cuts and executive orders could force them to close and even jeopardize their tax-exempt status.

  • March 03, 2025

    Calif. OTA Says Campground Owed Relief After Audit Error

    A California campground that operates as a wedding venue was improperly assessed sales tax for wedding venue fees because the auditor had already reviewed the issue in a previous audit, the state Office of Tax Appeals said in a ruling released Monday.

  • March 03, 2025

    Co.'s CFO Liable For Sales Taxes, Calif. OTA Rules

    The chief financial officer for an auto body repair company is a person responsible for the company and thus personally liable for sales tax the company owed, the California Office of Tax Appeals ruled in an opinion released Monday.

Expert Analysis

  • States Should Loosen Law Firm Ownership Restrictions

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    Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

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    The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.

  • A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue

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    The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.

  • Industry Self-Regulation Will Shine Post-Chevron

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    The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.

  • 3 Ways Agencies Will Keep Making Law After Chevron

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    The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.

  • Atty Well-Being Efforts Ignore Root Causes Of The Problem

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    The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.

  • Less Power To The People: SALT In Review

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    Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Unpacking The Circuit Split Over A Federal Atty Fee Rule

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    Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.

  • 6 Tips For Maximizing After-Tax Returns In Private M&A Deals

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    With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.

  • After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

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    The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.

  • Recruitment Trends In Emerging Law Firm Frontiers

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    BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

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    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

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