State & Local
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September 30, 2025
NJ Tax Agency To Roll Out Pilot Mediation Program
The New Jersey Division of Taxation will begin a two-year pilot mediation program Wednesday that will allow businesses to settle certain corporation business tax and sales and use tax disputes.
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September 30, 2025
Mass. House Bill Seeks Digital Advertising Sales Tax
Massachusetts would impose a tax on gross sales of digital advertising services, with the revenue supporting public media and education efforts, under a bill pitched by a state representative to a legislative tax panel.
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September 30, 2025
RI Revenue Tops Forecast By $5M In July
Rhode Island's general revenue collection in July outpaced an estimate by about $5 million, the state Department of Revenue reported.
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September 30, 2025
Michigan General Revenues Top Last Year By $940M
Michigan's general revenue collection from October 2024 through August beat last year's total by $940 million, according to the state Department of Revenue in a report released Tuesday.
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September 30, 2025
Alaska Gov. Vetoes Sourcing, Online Biz Apportionment Shift
Alaska's governor vetoed a bill that would have shifted out-of-state companies doing business in the state to market-based sourcing and adopted single-sales-factor apportionment for designated "highly digitized businesses," saying it raised constitutional concerns.
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September 29, 2025
Ore. Lawmakers Approve $4.3B Transportation Tax Hike
Oregon would increase its gas tax and various fees to raise $4.3 billion over 10 years for transportation costs under legislation passed Monday by state lawmakers and heading to the governor.
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September 29, 2025
NC County Illegally Spent Occupancy Taxes, Justices Told
A North Carolina county unlawfully spent occupancy tax revenue on general government services instead of tourism-related initiatives, a group of local property owners told the state's high court, urging it to uphold an appeals court ruling.
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September 29, 2025
Tribal Members Push For Say In Supreme Court Tariff Review
Members of the Blackfeet Nation tribe told the U.S. Supreme Court Monday their inclusion in the justices' review of suits challenging the legality of President Donald Trump's emergency tariffs is crucial to protect Native American rights under federal law.
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September 29, 2025
Ohio Justices Order Auditor To Place Bond Levy On Tax List
An Ohio county auditor must place a bond levy on the property tax list for 2026, the state Supreme Court ruled, saying Ohio law doesn't empower the auditor to refuse to list the levy based on her argument that the repayment period expired.
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September 29, 2025
Pa. District's Property Appeal Is Constitutional, Court Says
A Pennsylvania lower court order that doubled the tax assessment of a property in response to a school district's appeal should stand because the methodology used by the district was constitutional, the Commonwealth Court ruled.
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September 29, 2025
Maine General Revenues Exceed Budget Forecast By $46M
Maine general fund revenue collection in July and August beat forecasts by $46 million, according to a report by the state Department of Revenue.
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September 29, 2025
Mich. House Bill Would Eliminate 10% Excise Tax On Cannabis
Michigan would eliminate its 10% excise tax on marijuana under a bill introduced in the state House of Representatives.
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September 26, 2025
Mich. Justices Asked To Rethink Turning Away 'Rain Tax' Case
The Michigan Supreme Court should reconsider its decision not to review a constitutional challenge to fees Detroit charges property owners to maintain its stormwater drainage system, the group challenging the fees told the justices Friday.
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September 26, 2025
Mich. House OKs Budget Plan With Decoupling, New Pot Tax
Michigan would decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget agreement the state House of Representatives advanced.
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September 26, 2025
Illinois Tax Amnesty Programs Kick Off Wednesday
Two tax amnesty programs for Illinois residents and businesses are scheduled to begin Wednesday and last until Nov. 17, according to the state Department of Revenue and secretary of state.
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September 26, 2025
USPS Error Doesn't Limit NJ Property Owners' Appeal Rights
The U.S. Postal Service's failure to deliver a town's request for a property's income information that was sent via certified mail doesn't limit a tax assessment appeal the property owner can pursue, the New Jersey Tax Court ruled.
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September 26, 2025
Mass. Tax Board Cuts $1M Home Value To Sale Price
A Massachusetts home valued at $1 million by a county assessor should have the value lowered to the price the home sold for, the state Appellate Tax Board ruled.
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September 26, 2025
Taxation With Representation: De Brauw, Hengeler Mueller
In this week's Taxation With Representation, power grid operator TenneT Holding sells a stake in its German transmission business to institutional investors, Pfizer Inc. acquires biotechnology company Metsera Inc., and Dutch brewer Heineken NV buys most of Costa Rica's FIFCO beverage and retail operations.
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September 26, 2025
SC Revenue Through August Drops $283K From Last Year
South Carolina's general revenue collection in July and August sank $283,000 from last year, the state Board of Economic Advisors reported.
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September 26, 2025
Ore. Court Says Refund Claim On Portland Tax Premature
An Oregon resident did not exhaust his administrative remedies before challenging the constitutionality of the Portland area's income tax and seeking a refund, the state tax court ruled.
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September 26, 2025
Colo. Says Sales Tax Applies To Public Improvement Fees
Public improvement fees, imposed by private parties on customers in certain shopping complexes in Colorado, are subject to the state's sales tax, the state Department of Revenue said.
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September 26, 2025
Tip Tax Regs Prompt Questions On Eligibility, Withholding
The IRS has released preliminary guidance implementing Republicans' tax deduction for tip income, but tax professionals say more clarity is needed before next tax season on topics including who's eligible for the deduction and how employers must account for it.
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September 26, 2025
Mass. Board Won't Lower Boston Home's Tax Value
A Boston homeowner showed insufficient evidence to lower her property's assessed value, the Massachusetts Appellate Tax Board said, dismissing her claim that the assessment had increased at a higher rate than those of neighboring properties.
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September 25, 2025
Convicted Atty Lacks Moral Fitness, Ethics Panel Says
Connecticut's statewide grievance committee says an attorney convicted 10 years ago for filing false federal tax returns doesn't have the moral character to return to the legal profession.
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September 25, 2025
DC Court Upholds Transfer Tax On Long-Term Leaseback
The $39 million sale of a Washington, D.C., property and a long-term deal to lease it back to the seller constituted two separate taxable transactions, an appeals court said Thursday, rejecting a claim for a $1 million refund.
Expert Analysis
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A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.