State & Local

  • December 10, 2025

    DOJ Seeks Fairness Review From High Court In Tax Dispute

    A property owner is appropriately compensated if given surplus proceeds from a government sale of their property for more than the owner owed, provided the sale was conducted fairly, the federal government told the U.S. Supreme Court.

  • December 10, 2025

    Calif. Asks Justices For Time To Respond To Fla.'s Tax Claims

    California asked the U.S. Supreme Court for more time to respond to Florida's claims that a California apportionment rule unconstitutionally discriminates against out-of-state businesses, signaling that the state intends to rebut Florida's arguments instead of waiving its response.

  • December 10, 2025

    Kilpatrick Brings On Akerman SALT Pro

    Kilpatrick Townsend said Wednesday that it's bringing on a former Akerman tax professional, experienced in advising clients from middle-market businesses to Fortune 500 companies, to the firm's state and local tax practice.

  • December 10, 2025

    Ohio Lawmakers OK Limits On Pot Legalization, Tax Law

    Ohio would restrict cannabis use and the sale of intoxicating hemp products with new criminal penalties for certain activities and make other changes to the state's voter-approved marijuana legalization and taxation law under legislation passed by lawmakers and heading to the governor.

  • December 10, 2025

    Md. Appeals Court Upholds $1.1M Home Value

    A Maryland circuit court did not err in affirming the state tax court's decision upholding the $1.1 million valuation of a Prince George's County home, the Appellate Court of Maryland ruled.

  • December 10, 2025

    NY Increases Property Tax Abatement For Child Care Centers

    New York state increased a property tax abatement for eligible child care centers in New York City under a bill signed by Gov. Kathy Hochul.

  • December 09, 2025

    Tariffs Add Complexity To State Tax Systems, Tax Pros Say

    Tariffs promoted by President Donald Trump's administration are increasing state sales and use tax complexity and risk, which may not easily be undone even if the U.S. Supreme Court strikes the tariffs down, tax professionals said Tuesday.

  • December 09, 2025

    State Taxation Of AI Presents Sourcing Questions, Attys Say

    Sourcing and nexus questions related to the taxation of artificial intelligence may arise if states scrutinize the technology under existing tests for taxing services and digital items, tax practitioners said Tuesday.

  • December 09, 2025

    Pa. Court Denies Man's Exception Biz Deduction Case

    A Pennsylvania man failed to prove he was entitled to claimed business expense deductions after filing exceptions to a prior order denying the deductions, the Commonwealth Court ruled. 

  • December 09, 2025

    Mich. Allows Rounding Post Tax Due To Penny Shortage

    Michigan businesses can round transactions to the nearest nickel after calculating their sales tax liability, the state Treasury said in a notice, because there is a penny shortage caused by the U.S. Mint ceasing production of the 1-cent coin.

  • December 09, 2025

    No Wrongdoing By County In Valuation Row, Md. Court Says

    A Maryland man failed to exhaust his administrative remedies or show that county authorities committed constitutional violations when he appealed his property's valuation, the Appellate Court of Maryland said, affirming a lower court decision.

  • December 09, 2025

    NJ Senate Bill Would Impose Flat Individual Income Tax Rate

    New Jersey would replace its graduated individual income tax scheme with a flat income tax rate for income above certain thresholds under a bill introduced in the state Senate.

  • December 09, 2025

    La. Tax Collection In Nov. $60M Higher Than Last Year

    Louisiana's general fund revenue collection in November exceeded the same month last year by $60 million, according to the state Department of Revenue.

  • December 09, 2025

    Fla. Net Revenue Through October Beats Estimates By $258M

    Florida's general fund revenue collection from July through October outpaced estimates by $258 million, according to the state Department of Revenue.

  • December 08, 2025

    Texas Appeals Court Sticks Exxon With $45M Appraisal

    A Texas district court was correct in finding that an administrative law judge didn't have jurisdiction to hear Exxon Mobil Corp.'s appeal concerning $45 million worth of equipment, a state appeals court ruled, as the claim centered on industrial property.

  • December 08, 2025

    US Can Join Hawaii Transient Tax Case, Court Rules

    The U.S. government can join a group of cruise businesses in their challenge of Hawaii's transient occupancy tax expansion after meeting the intervention requirements, a U.S. district court ruled.

  • December 08, 2025

    Mich. Judge Won't Block 24% Wholesale Cannabis Tax

    A judge said she won't stop Michigan's excise tax on wholesale marijuana sales from going into effect Jan. 1, finding Monday that a trade association and cannabis businesses were unlikely to succeed on claims the tax was unlawfully enacted.

  • December 08, 2025

    Hogan Lovells Adds Latham Corporate Ace In Houston

    Hogan Lovells announced Monday that it has bolstered its tax, pensions and benefits offerings with a Houston-based attorney who came aboard from Latham & Watkins LLP.

  • December 08, 2025

    Ind. Bill Would Increase Income Tax Rate For Localities

    Indiana would increase the local individual income tax rate by nearly a percentage point under a bill introduced in the state Senate on Monday.

  • December 08, 2025

    Ala. Net Tax Collections Through November Up $90M

    Alabama's net tax collection from October through November outpaced the same period last year by $90 million, according to the state Department of Revenue.

  • December 08, 2025

    NJ Assembly Bill Seeks Tax Credits For Fusion Energy Cos.

    New Jersey would establish a program to provide corporation business tax and individual income tax credits for the development of power plants by fusion energy and fusion technology companies under a bill introduced in the state Assembly.

  • December 08, 2025

    NY's Hochul Vetoes Tax Deadline Change For Pot Distributors

    New York Gov. Kathy Hochul vetoed legislation that sought to change the date when cannabis distributors are required to submit excise tax returns, saying the bill would have created administrative issues for the state's tax agency.

  • December 08, 2025

    La. Gov. Names New Secretary To Lead Revenue Department

    Louisiana's governor appointed a new secretary to lead its Department of Revenue, choosing to elevate the department's deputy secretary who has more than a decade of experience in the agency.

  • December 05, 2025

    NH Supreme Court Asked To Affirm Tax Loss Offset Ruling

    New Hampshire's justices should affirm a lower court's finding that a capital loss carryback can be used to offset capital gains in a combined group, even if the loss and gain are generated by different group members, the Council on State Taxation said.

  • December 05, 2025

    Mass. Co.'s Software Receipts Sourced To Wis., Agency Rules

    A Massachusetts company's receipts for licensing its database software to a Wisconsin-based business are sourced to Wisconsin for tax purposes instead of the locations of customers who bought sublicenses from the business, the Wisconsin Tax Appeals Commission affirmed.

Expert Analysis

  • 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.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    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.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    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.

  • Frames Of Deference: SALT In Review

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    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.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

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    Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

  • How Methods Are Evolving In Textualist Interpretations

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    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

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    From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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