State & Local

  • April 03, 2025

    Accountant Cleared To Testify In Malpractice Case Against Her

    An accountant accused of malpractice can testify about whether her actions were reasonable when she allegedly failed to tell a client about a change in tax law stemming from the U.S. Supreme Court's Wayfair decision, a state Business Court judge has ruled.

  • April 03, 2025

    Ky. Allows Special Property Tax In Development Project Areas

    Kentucky authorized taxing districts organized as part of regional economic development projects to impose a special tax on property located within their boundaries under a bill signed by Gov. Andy Beshear.

  • April 03, 2025

    Ark. Senate Committee Advances Market-Based Sourcing

    Arkansas would change how it sources receipts for multistate businesses paying corporate income tax from a cost-of-performance model to a market-based model under a bill advanced by a state Senate committee.

  • April 02, 2025

    Trump Unveils New Tariffs On Dozens Of Countries

    President Donald Trump announced sweeping tariffs on major trading partners Wednesday, including a 10% rate on all goods entering the U.S. to take effect later this week, in a "declaration of economic independence" he says will jump-start domestic industry and production.

  • April 02, 2025

    Judge Backs Mo. Tax Commission's Property Value Rollback

    The Missouri State Tax Commission was within its authority to order a Missouri county to reduce property valuations it made on most residential properties following 2023 assessments, a circuit court judge ruled, disagreeing with the county that assessments were done correctly and the commission's order was illegal.

  • April 02, 2025

    Senate GOP Plan Would Extend TCJA, Allow $1.5T In Tax Cuts

    Senate Budget Committee Republicans released a budget proposal Wednesday that would permanently extend the Tax Cuts and Jobs Act and allow for up to $1.5 trillion in other tax cuts.

  • April 02, 2025

    Pa. Court Revives Abandoned Tax Appeal For School District

    A property assessment appeal can move forward at the request of a school district despite the property owners moving to discontinue the case, the Pennsylvania Commonwealth Court ruled, saying the district was entitled to a resolution of the dispute.

  • April 02, 2025

    Montana Revenue Drops $59M Through March

    Montana's general fund revenue collection from July through March dropped roughly $59 million from last year, according to a report by the state Department of Revenue.

  • April 02, 2025

    Ind. To Provide Tax Breaks For WNBA All-Star Game, Events

    Indiana will provide various tax exemptions for the WNBA All-Star Game and related events to be held in the state this summer under a bill signed by the governor.

  • April 02, 2025

    Fla. Net Revenues Through Feb. Beat Estimates By $694M

    Florida's general fund revenue from July through February outpaced estimates by $694 million, according to a report by the state Office of Economic Demographic Research.

  • April 02, 2025

    W.Va. Revenue Through March Up $101M From Estimate

    West Virginia's general fund revenue collection from July through March beat a budget estimate by $101 million, according to a report by the state Budget Office.

  • April 02, 2025

    Mich. Will Allow Filing Extensions For Storm Victims

    Michigan taxpayers who reside in counties affected by severe winter storms will be able to request an extension of state filing and payment deadlines, the state Treasury Department announced.

  • April 01, 2025

    NRA Says Colo. Excise Tax On Gun Sales Is Unconstitutional

    The National Rifle Association and other gun rights advocates have filed a lawsuit in Colorado state court challenging a voter-approved tax on the sale of firearms, contending the tax lacks the historical grounding to pass recent U.S. Supreme Court tests for laws limiting Second Amendment rights.

  • April 01, 2025

    NJ Cigar Co.'s Tax Base Dispute Teed Up For Trial

    A cigar seller that is subject to tobacco tax in New Jersey will get a chance at trial to show the wholesale price that should be used to calculate the company's tax base, the New Jersey Tax Court said Tuesday.

  • April 01, 2025

    Calif. AG Backs Latest Bid To Extend False Claims Act To Tax

    California would make another attempt to expand the state's False Claims Act to include tax matters, according to legislation filed in the state Senate, with the support of the state attorney general.

  • April 01, 2025

    NJ Lawmakers Balk At Gov.'s Proposed Tax Hikes

    Many members of the New Jersey Senate's budget committee sought to distance themselves Tuesday from some tax increases proposed in Democratic Gov. Phil Murphy's budget, saying there is little appetite for the hikes. 

  • April 01, 2025

    Ohio Justices Won't Hear 3rd-Party Property Tax Appeal Case

    The Ohio Supreme Court declined Tuesday to hear a challenge to the constitutionality of third-party property tax appeal restrictions, leaving in place an appellate court's dismissal of the matter.

  • April 01, 2025

    Ohio Justices Skeptical Of Tax On Items Temporarily In State

    Several Ohio Supreme Court justices sounded inclined Tuesday to agree with claims from out-of-state businesses that their receipts from sales of products shipped to Ohio warehouses before being sent to other states shouldn't be subject to Ohio's gross receipts tax.

  • April 01, 2025

    Idaho Boosts Property Tax Breaks By $100M

    Idaho will increase tax breaks for property owners in the state starting this year and every year thereafter under a bill signed by the governor.

  • March 31, 2025

    Feds Seek $3M From Ex-Ill. Speaker, Who Wants New Trial

    Former Illinois House Speaker Michael Madigan urged an Illinois federal judge to acquit him of bribery and wire fraud, or at least order a new trial, due to "numerous" jury instruction and evidentiary errors that confused and prejudiced the jury, on the same day prosecutors filed a motion for him to forfeit more than $3 million in the wake of his partial conviction.

  • March 31, 2025

    Mass. Rule Would Narrow P.L. 86-272 Tax Shield On Cookies

    Massachusetts would become the latest state to adopt the Multistate Tax Commission's position that out-of-state companies that engage in certain internet activities aren't entitled to P.L. 86-272's protection against state income taxes under a regulation the state tax agency proposed.

  • March 31, 2025

    NYC Fights Group's Claim Of Biased Property Tax System

    An organization that says New York City's property tax regime discriminates against minorities can't proceed with its claim, the city told the state appellate court, saying that further discovery or trial is needed.

  • March 31, 2025

    Tobacco Co. Says Colo. Must Give Up Extra Tax Revenue

    Colorado failed to refund tobacco taxes it collected that exceeded state projections for a fiscal year and failed to lower the taxes' rates in subsequent years, violations of the state Taxpayer's Bill of Rights, a tobacco distributor said in a suit seeking a refund.

  • March 31, 2025

    Justices Probe Wis. Denial Of Exemption To Catholic Charities

    Justices of the U.S. Supreme Court seemed deeply skeptical Monday that Wisconsin was on firm constitutional grounds in denying an unemployment tax exemption to a group of Catholic charities because, as the state claimed, they were not operated primarily for religious purposes.

  • March 31, 2025

    Utah Creates Sales Tax Break For Energy Facility Operators

    Utah established a sales and use tax exemption for purchases of some tangible personal property by operators of facilities that manufacture energy storage devices or equipment to provide electrical power under a bill signed by the governor.

Expert Analysis

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    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.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    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.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    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.

  • State Of The States' AI Legal Ethics Landscape

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    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.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    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.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    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.

  • This Election, We Need To Talk About Court Process

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    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.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    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.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    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.

  • Litigation Inspiration: Honoring Your Learned Profession

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    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.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    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.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    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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