State & Local

  • February 14, 2025

    SD Gives Remote Sellers 30 Days To Register And Collect Tax

    South Dakota will allow remote sellers and marketplace providers at least 30 days to register and start collecting sales tax after they meet statutory criteria that require them to do so under a bill signed by the governor.

  • February 14, 2025

    Fla. Net Revenue Beats Estimate By $627M Through Dec.

    Florida's net revenue collection from July through December topped a government estimate by $627 million, according to a report by the state Office of Economic and Demographic Research.

  • February 14, 2025

    4 Things To Know Now About Illinois State And Local Tax

    From a major change in the taxation of leases to litigation concerning the use tax, the false claims act and the income tax, there has been plenty to keep up with regarding state and local tax matters in Illinois. Here, Law360 presents SALT issues to know in the state.

  • February 14, 2025

    Okla. General Revenues Through Jan. Up $40M From Estimate

    Oklahoma's total general revenue collection from July through January beat estimates by $40 million, according to a report by the state Office of Management and Enterprise Services.

  • February 13, 2025

    Tax Atty's Firing Not Due To Husband's Testimony, Judge Says

    A man failed to prove that his testimony against a Connecticut Department of Revenue Services official during a state legislative hearing cost his high-level tax attorney wife her job, a federal judge has ruled, issuing a win to two agency leaders.

  • February 13, 2025

    Packaging Co. To Pay $6.25M Over Shuttered NC Paper Mill

    Food and beverage packaging company Pactiv Evergreen has agreed to pay $6.25 million to settle the state of North Carolina's lawsuit seeking to recoup $12 million in financial incentives to keep a local mill operating in the town of Canton, after suddenly closing its facility in 2023.

  • February 13, 2025

    Mo. Resolution Seeks Cap For Property Assessment Hikes

    An assessment of a residential property in Missouri would not be able to increase more than 8% from its last assessment if voters approve a constitutional amendment under a resolution introduced in the state House of Representatives. 

  • February 13, 2025

    Texas House Measure Seeks Vote On Casino, Sports Betting

    Texas voters would decide whether to let state lawmakers legalize and tax casino gambling and sports betting under a proposal introduced in the state House of Representatives.

  • February 13, 2025

    Ill. Revenue Dept. Unsure If Site Is Marketplace Facilitator

    The Illinois Department of Revenue said in a general information letter that it was unable to determine whether an internet auction site is a marketplace facilitator that must collect and remit sales tax, because the agency couldn't determine the arrangement between the sellers and the site.

  • February 13, 2025

    Ariz. Panel OKs Plan For Vote To End Grocery Tax

    Arizona cities would be barred from imposing local grocery taxes if voters approved a constitutional amendment in a ballot measure proposed in legislation passed by a state House panel over the objections of several small-city mayors.

  • February 13, 2025

    Ill. Dumpster Rental Service Must Pay Sales Tax

    An Illinois business must pay sales tax on its dumpster rental services, the state Department of Revenue said in a general information letter.

  • February 13, 2025

    Calif. Bill Would Nix Adjustments Of Cannabis Excise Tax Rate

    California would repeal a requirement that the state Department of Tax and Fee Administration adjust the rate of the state's excise tax on cannabis as part of a bill introduced in the state Assembly.

  • February 13, 2025

    Texas Senate OKs Increase In Homestead Tax Exemption

    Texas would amend the state's constitution to increase its homestead exemption, if voters approve, under a bill and a resolution passed unanimously by the state Senate on Thursday.

  • February 13, 2025

    NY Resident Can Get Tax Credit For Additional Solar System

    New York state's tax agency incorrectly denied a resident's $5,000 income tax credit claim for installing a second solar energy system at his home, a state administrative law judge said, finding the new equipment was separate from his original system.

  • February 13, 2025

    Energy Co.'s Sales Properly Sourced To Mich., Tribunal Says

    An energy company's wholesale sales of electricity that were executed at Michigan substations must be apportioned to Michigan, the state Tax Tribunal ruled Thursday, rejecting the company's request to obtain an $8 million tax refund by sourcing some sales to where out-of-state consumers used the electricity.

  • February 13, 2025

    Minn. House Panel Advances 10-Year Phaseout Of Estate Tax

    Minnesota would phase out its estate tax over 10 years under legislation advanced by the state House Taxes Committee on Thursday.

  • February 13, 2025

    Vermont Appoints New Tax Commissioner

    Vermont's tax commissioner will step down by the end of the week and be replaced by a former CEO of Vermont Teddy Bear Co., the governor announced. 

  • February 13, 2025

    Del. Allows Cos. To File Trade Names With Revenue Division

    Delaware will allow companies that do business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue as part of a bill signed by the governor.

  • February 13, 2025

    Texas Bill Seeks Paid Parental Leave Tax Credit

    Texas would grant a franchise tax credit to companies that provide their employees with paid parental leave under a bill introduced in the state House of Representatives.

  • February 13, 2025

    Colo. Home Energy Tax Credit Not For On-Site Generation

    A Colorado tax credit for residential energy storage systems does not extend to the costs of on-site generation systems, the Colorado Department of Revenue said in a general information letter.

  • February 13, 2025

    Wisconsin Senate Bill Would Exempt Tips From Income Tax

    Wisconsin wouldn't levy income tax on cash tips as part of a bill introduced in the state Senate.

  • February 12, 2025

    NY Bill Seeks To Assess Property Tax Role In School Funding

    New York would create a task force to study the role of property taxes in funding the state's education system under a bill introduced in the state Assembly.

  • February 12, 2025

    Ariz. House Panel OKs Ending Business Equipment Tax

    Arizona would eliminate its tax on business personal property under legislation advanced Wednesday by a state House committee.

  • February 12, 2025

    Mo. Bill Would Sunset County Sales Taxes After 10 Years

    Missouri counties would have to apply a 10-year sunset date to new or renewed sales taxes under a bill introduced in the state House of Representatives.

  • February 12, 2025

    Ind. Senate Panel Advances Property Tax Relief Bill

    Indiana would put in place a property tax deferral program and reform the school district referendum process under a bill advanced by the state Senate's tax committee that will now go to a full vote of the chamber.

Expert Analysis

  • 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.

  • How Associates Can Build A Professional Image

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    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

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