State & Local

  • March 05, 2025

    Ill. Sales Tax Applies To Wheelchair Ramps, Dept. Says

    An Illinois company that sells wheelchairs and accessibility ramps is not eligible for the reduced sales tax rate for its sales of ramps because the ramps don't constitute medical appliances, the state Department of Revenue advised. 

  • 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.

Expert Analysis

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

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