State & Local
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February 26, 2025
Mich. Judge Demands RICO Pattern Details In Foreclosure Suit
A Michigan federal judge on Wednesday pressed attorneys for homeowners to point to specific criminal activities that would help the proposed class establish a pattern of racketeering activity to support their claim that a real estate developer conspired with county and city leaders in a tax foreclosure scheme.
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February 26, 2025
Religious Group Says NJ Township Using Tax Deal As 'Sword'
A New Jersey township is discriminating against a religious group because the group no longer wants to make payments on a previous tax agreement, the group told a federal district court.
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February 26, 2025
Hookah Tobacco Co. Stuck With $1.4M Fla. Tax Bill
A company's tobacco products for use in hookahs are subject to Florida's tobacco taxes, a state appeals court ruled Wednesday, affirming an administrative law judge's determination that denied a $1.4 million tax refund request from the business.
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February 26, 2025
Ariz. Senate OKs Surplus Trigger For Income Tax Rate Cut
Arizona would reduce its flat individual income tax rate annually to cut the state's projected structural surpluses in half under legislation passed Wednesday by the state Senate.
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February 26, 2025
Minn. House Tax Panel Advances Delivery Fee Repeal Plan
Minnesota would repeal its retail delivery fee, freeze motor fuels taxes and exempt Social Security from state income tax under legislation advanced by a House panel Wednesday over objections of Democrats who said it would devastate state transportation funding.
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February 26, 2025
Ariz. Sen. OKs Extending Property Tax Oversight Commission
Arizona would extend the life of its Property Tax Oversight Commission by eight years under legislation approved Wednesday by the state Senate.
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February 26, 2025
Ariz. House OKs Sales Tax Break For Wastewater Pipes
Wastewater pipes would be exempt from the Arizona sales tax under legislation passed Wednesday by the state House of Representatives.
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February 26, 2025
Ariz. Lawmakers OK Updated Conformity With Fed. Tax Law
Arizona would update its conformity with the Internal Revenue Code for state income tax purposes under a bill unanimously approved by state lawmakers and headed to Democratic Gov. Katie Hobbs.
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February 26, 2025
Mass. Draft Rule Clarifies Cable Box Tax Break
Massachusetts sales tax applies to cable boxes that do more than connect a receiver to a television broadcast system, the state Department of Revenue clarified in a draft rule.
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February 26, 2025
Wis. Bill Seeks Year-Round Tax Exemption For Electricity, Gas
Wisconsin sales of electricity and natural gas would be exempt from state sales tax the entire year, instead of a few months out of the year, under a bill introduced in the state Assembly.
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February 26, 2025
Miss. House Bill Floats TV Production Tax Credit
Television productions would be able to claim a Mississippi income tax credit for some of their production expenses and payroll costs under a bill introduced in the state House of Representatives.
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February 26, 2025
Ariz. General Fund Revenue Beats Estimates By $51M
Arizona's general fund revenue from July through January beat forecasts by roughly $51 million, according to a report by the state Joint Legislative Budget Committee.
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February 26, 2025
Utah General Revenue Collection Up $289M Through Jan.
Utah's general revenue collection from July through January outpaced the same period last fiscal year by $289 million, according to the state Tax Commission.
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February 26, 2025
Ore. Bill Seeks Tax On University Investment Income
Oregon would impose a tax on the net gains from the investments of public universities, with the revenue dedicated to investments in education, under legislation in the state Senate.
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February 26, 2025
W.Va. Updates Income Tax Law References To Federal Code
West Virginia updated references to the Internal Revenue Code in the state's personal income tax law under a bill signed by the governor.
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February 26, 2025
Ohio Senate Bill Would Nix Tax On Logistics Biz Purchases
Ohio would create a sales tax exemption for certain items that transportation and warehousing businesses purchase and ship to retailers or distribution facilities under a bill introduced in the state Senate.
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February 26, 2025
Ark. Senate Bill Seeks To Lower Sales Tax Rate
Arkansas would reduce its sales tax rate by one-eighth of a percentage point under a bill introduced in the state Senate.
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February 26, 2025
NJ RICO Case Toss Leaves AG Irate, Defense Attys Elated
The erasure of a massive racketeering indictment against New Jersey power broker George E. Norcross III, politically connected attorneys and others on Wednesday drew a sharp rebuke from Attorney General Matt Platkin while defense attorneys gloated.
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February 25, 2025
NJ's Murphy Pitches Budget With $1.1B In Tax, Fee Increases
New Jersey would impose sales tax on digital services and raise taxes on online gambling while exempting capital gains from sales of small-business stock under a budget plan Democratic Gov. Phil Murphy unveiled Tuesday that includes $1.1 billion in tax and fee increases.
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February 25, 2025
Spent Fuel Casks Are Taxable Real Property, NJ Court Rules
Storage casks housing highly radioactive spent nuclear fuel are subject to taxation as real property, the New Jersey Tax Court ruled Tuesday.
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February 25, 2025
Wyo. Boosts Tax Exemption For Individuals' Biz Property
Wyoming increased a property tax exemption for business property owned by individuals under a bill signed by the governor.
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February 25, 2025
Minn. House Panel OKs Plan For Surplus Tax Refunds
Surplus state revenue funds would be issued as tax refunds to some Minnesota residents and businesses if a constitutional amendment is approved by voters under a bill narrowly approved Tuesday by the House Committee on Taxes.
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February 25, 2025
Minn. Bill Would Allow Subtraction Of OT Pay From Income
Minnesota would allow taxpayers to subtract overtime pay from their personal income under bills introduced in the state House of Representatives and Senate.
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February 25, 2025
Big Data Tax Break Would Spur Investment, Minn. Panel Told
A Minnesota sales tax exemption for large-scale data centers would attract enormous investment to the state, business groups and union representatives said Tuesday in support of legislation advanced by a state Senate panel but opposed by environmental groups and others.
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February 25, 2025
ND General Fund Revenue Up $67M From Forecast
North Dakota's general revenue from the start of the biennium in July 2023 through January outperformed forecasts by $67 million, according to the state Legislative Council.
Expert Analysis
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.
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AI May Limit Key Learning Opportunities For Young Attorneys
The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.
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Why Now Is The Time For Law Firms To Hire Lateral Partners
Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Considering Possible PR Risks Of Certain Legal Tactics
Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.
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It's No Longer Enough For Firms To Be Trusted Advisers
Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.
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Frames Of Deference: SALT In Review
From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.