State & Local
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September 09, 2025
NY Appeals Tribunal Finds Property Transfers Triggered Tax
A New York administrative law judge mischaracterized a transaction from when a property was transferred between related entities, the New York City Tax Appeals Tribunal ruled, finding the transfers were taxable.
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September 09, 2025
Mo. Revenues Through August Rise $95M From Last Year
Missouri's general fund revenue collection in the first two months of the fiscal year outpaced last year during the same time period by $95 million, according to the state Department of Revenue in a report released Tuesday.
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September 09, 2025
Ore. Owes ABC Enhanced Interest After Order, Tax Court Says
Oregon's tax department must pay an enhanced interest rate on a refund due to entertainment giant ABC starting 61 days after the state tax court's order on the matter, the tax court said, regardless of whether that judgment is appealed to the state Supreme Court.
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September 09, 2025
NC Revenues In 2025 Fiscal Year Beat Last Year By $865.5M
North Carolina's revenue collection in fiscal year 2025 outpaced the previous year's collection by $865.5 million, the state controller reported Tuesday.
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September 09, 2025
Colorado Justices Uphold Rejection Of City's Telecom Tax
Tax ordinances in a Colorado city aimed at telecommunications providers, including a T-Mobile subsidiary, established new taxes without voter approval in violation of the state's Taxpayer Bill of Rights, the state Supreme Court ruled.
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September 09, 2025
States Urge Justices To Quickly Rule Against Trump's Tariffs
The U.S. Supreme Court should quickly consider the appeal of the Federal Circuit's ruling that President Donald Trump's emergency tariffs are unlawful and affirm that the International Emergency Economic Powers Act doesn't provide the authority to impose duties, the states challenging the measures told the justices this week.
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September 09, 2025
Alaska Sourcing, Online Biz Apportionment Shift Sent To Gov.
Alaska would shift out-of-state companies doing business in the state to market-based sourcing and adopt single-sales-factor apportionment for "highly digitized businesses" that complete at least 50% of their sales in the state electronically under a bill sent to the governor.
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September 08, 2025
JetBlue Loses Fla. Tax Fight Over Airline Revenue Miles
A Florida judge rejected JetBlue's claims that the state's method of apportioning airline income by counting miles flown outside the state's borders is unconstitutional, saying that the formula ensures that "Florida reaches no more than its fair share" of tax.
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September 08, 2025
Pa. Top Court Snapshot: Clickwrap Agreements, Mail-In Votes
The Pennsylvania Supreme Court will return from its summer break with a couple of familiar issues, including the heavily litigated issue of discarding undated mail-in ballots and a much-anticipated review of common "clickwrap" agreements for apps and websites. Here are some of the cases the state's justices will hear in their Sept. 9-11 session.
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September 08, 2025
Texas Co. Fights NJ Tax Bill Stemming From Online Trainings
A Texas-based electrical wire manufacturer challenged a New Jersey tax agency's determination that the company couldn't claim P.L. 86-272 tax protections due to online training courses about its products that a contractor offered to New Jersey residents.
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September 08, 2025
Colo. Says Tariffs To Sink Revenue By $681M Over 2 Years
The tariffs ordered by President Donald Trump could reduce Colorado general fund revenue by $681 million over the next two years, according to a report by the budget office of Gov. Jared Polis.
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September 08, 2025
NY Buyer In Sunoco Bulk Sale Found Liable For Sales Tax
A New York auto service company that bought business assets from a Sunoco gas station in a bulk sale is liable for sale tax that had been owed by the seller, a state tax tribunal ruled, saying the buyer failed to notify the state of the sale.
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September 08, 2025
Former Skadden Atty Moves Tax Practice To Simpson Thacher
Simpson Thacher & Bartlett LLP has deepened its transactional resources in the New York office with the recent addition of an attorney who moved his practice from Skadden Arps Slate Meagher & Flom LLP after 15 years.
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September 08, 2025
Conn. Tax Atty Wants Full Appeals Court To Rethink Her Firing
Connecticut's former tax legal director has asked the full Connecticut Appellate Court to reconsider an appellate panel's ruling that found her firing was proper after she used her work computer to send unauthorized draft legislation to a lobbyist, arguing that as a case of first impression it is important for the full court to weigh in.
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September 08, 2025
IRS Appeals Office Chief Joins Skadden's DC Tax Team
Skadden Arps Slate Meagher & Flom LLP has hired the leader of the IRS Independent Office of Appeals, who brings years of experience helping resolve tax disputes and controversies, to the firm's team in the nation's capital, the firm said Monday.
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September 08, 2025
Mass. Tax Revenue Through August Beats Estimate By $175M
Massachusetts' tax revenue collected in July and August exceeded last year's by $175 million, according to a report by the state Department of Revenue.
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September 08, 2025
Pa. Bill Aims To Stop Reassessments For Small Improvements
Pennsylvania would allow small property improvements without the trigger of a reassessment under a bill introduced in the state Senate.
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September 08, 2025
Maryland Projects $206M Revenue Drop From Federal Bill
Maryland could experience a two-year $206 million drop in revenues due to tax changes in the recent federal budget bill, according to a state report, though total state revenues are estimated to rise in later years.
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September 08, 2025
NY Bill Would OK Taxpayer Address Sharing To Return Funds
New York state would authorize its Department of Taxation and Finance to share taxpayers' addresses with the state comptroller's office for purposes of returning unclaimed funds under a bill introduced in the state Assembly.
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September 05, 2025
Mo. House Resolution Seeks Vote On Narrowed Property Tax
Missouri would ask voters to decide if the state should amend its constitution to designate real property as the only property classified for property tax purposes under a joint resolution filed in the state House of Representatives and submitted to a special legislative committee Friday.
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September 05, 2025
Ore. Court Finds Claim For Tax Sale Proceeds Untimely
An Oregon county violated the U.S. Constitution when it retained the surplus proceeds of a tax sale, a state appeals court ruled, but the property owner's claim for the funds was untimely and a lower court was correct to dismiss it.
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September 05, 2025
Sterlington Adds More Morgan Lewis Private Wealth Attys
Sterlington PLLC has announced that it is expanding its Philadelphia office, which it launched earlier this summer with a three-person private wealth team from Morgan Lewis & Bockius LLP, by bringing on a team of their former colleagues.
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September 05, 2025
Neb. Says Fed. Budget Act May Cut Tax Revenues By $400M
Nebraska's Department of Revenue warned that tax changes in the 2025 federal budget act affecting business and individual taxable income may reduce state tax collections by more than $400 million over the next four years.
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September 05, 2025
Ohio Property Owner's Pulling Of Complaint Dooms Appeal
An Ohio board of revision lacked jurisdiction to issue a ruling retaining the assessed value of a property after its owner withdrew a complaint challenging the assessment, the state Board of Tax Appeals said, dismissing the owner's appeal of the decision.
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September 05, 2025
Taxation With Representation: Milbank, Wachtell, Latham
In this week's Taxation With Representation, aircraft lessor Air Lease Corp. agrees to a take-private deal, Evernorth Health Services invests billions in Shields Health Solutions, Cadence Design Systems Inc. acquires the design and engineering business of Hexagon AB, and Kraft Heinz Co. plans to split into two independent, publicly traded companies.
Expert Analysis
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.