State & Local

  • October 03, 2025

    Investor Claim Cannabis Co. Seller Hid $16M In Unpaid Taxes

    California cannabis company Prime Harvest Inc. claims it was fraudulently induced into buying a cannabis distribution business that was saddled with $16 million in unpaid taxes, asking a state court to force the sellers to take back the distributor.

  • October 03, 2025

    Mich. Lawmakers OK Fed. Code Decoupling, New Pot Tax

    Michigan is slated to 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 plan approved by state lawmakers Friday.

  • October 03, 2025

    COST Decries Massachusetts Foreign-Source Income Tax Plan

    A Massachusetts proposal supporters said would fight offshore corporate tax avoidance and raise $400 billion annually would violate the U.S. Constitution and place the state at odds with other jurisdictions, the Council on State Taxation told legislators Friday.

  • October 03, 2025

    NY ALJ Snuffs Out State Penalties On Biz's Cigarettes

    A New York administrative law judge scrapped a penalty assessment on a retailer for holding untaxed cigarettes after determining that the state's tax agency failed to present evidence.

  • October 03, 2025

    Airline Group Raises Concerns With Updates To MTC Rule

    A Multistate Tax Commission proposal to update a decades-old sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted could unnecessarily complicate how airlines calculate their tax liabilities, an industry representative said Friday.

  • October 03, 2025

    How Hemenway & Barnes, Raines Feldman Beat Pa. 'Jock Tax'

    With decades of experience representing athletes in local tax disputes, Hemenway & Barnes LLP partner Stephen Kidder and his team knew from the jump they had a strong argument to overturn the city of Pittsburgh's "jock tax" on nonresident athletes, but scoring a win would ultimately take a yearslong fight that ended with a unanimous ruling from the Pennsylvania Supreme Court last week.

  • October 03, 2025

    Some Longtime Legal Blogs Go Quiet As Platform Shuts Down

    When the online publishing platform Typepad launched more than two decades ago, it became a hub for a then-growing community of law professors and legal bloggers. Its closure this week marked the end of an era that has found some bloggers looking for new homes or opting to call it quits.

  • October 03, 2025

    Waste Hauler Denied Ohio Sales Tax Break For Fuel

    Trash and recycling collector Republic Services' purchases of fuel to power its trucks' equipment don't qualify for a sales tax exemption extended to items attached to or incorporated in motor vehicles, the Ohio Board of Tax Appeals said Friday.

  • October 03, 2025

    Justices To Weigh Compensation In Tax-Foreclosure Sale

    The U.S. Supreme Court agreed Friday to take up a case contending that a deceased homeowner's estate was denied its constitutionally owed compensation when a Michigan county sold a tax-foreclosed property at a fraction of its fair market value.

  • October 03, 2025

    Texas Net Revenues Down 2.8% From Last Year

    Texas net general revenue collection in September fell 2.8% from the same month last year, the state comptroller's office reported.

  • October 03, 2025

    Alabama's Annual Tax Revenues Increase By $443M

    Alabama's general revenue fund collection in the 2024-2025 fiscal year beat the previous year's total by $443 million, the state Department of Revenue reported.

  • October 03, 2025

    Taxation With Representation: Kirkland, Paul Weiss, Cravath

    In this week's Taxation With Representation, video game maker Electronic Arts agrees to be acquired by the Saudi Arabia Public Investment Fund, Silver Lake and Affinity Partners; online mortgage giant Rocket closes its acquisition of rival Mr. Cooper Group; and Berkshire Hathaway acquires international energy company Occidental's chemical business.

  • October 03, 2025

    Iowa Total Receipts Through Sept. Down $454M

    Iowa's total receipts from July through September lagged behind the total for the same period last year by $454 million, the state's Department of Management said.

  • October 02, 2025

    Calif. Aligns With Fed. Energy Credit Laws, Other Tax Changes

    California conformed its tax laws with federal statutes on renewable energy tax credits and with other Internal Revenue Code provisions enacted over the last decade under a pair of bills signed by Democratic Gov. Gavin Newsom.

  • October 02, 2025

    Ala. Tribunal Nixes Package Stores' Sales Tax Liability

    The owner of a package store business doesn't owe an assessed tax liability after proving through sales records that he remitted tax on the company's sales, the Alabama Tax Tribunal ruled.

  • October 02, 2025

    Ohio Group Urges Changes To Mitigate Rising Property Taxes

    An Ohio group commissioned by the state governor to study state property taxes suggested that legislators approve a bill that would allow localities special residential zones where homeowners can be partially exempt from property taxes, along with setting limits for the zones.

  • October 02, 2025

    Texas AG Blocks 4 Cities' Property Tax Hikes

    Four Texas cities must shelve property tax increases after having failed to comply with a new state law, the state's attorney general ordered Thursday, saying they must raise taxes only enough to maintain the previous year's amount of revenue. 

  • October 02, 2025

    Calif. Law Updates Rules For Tax-Defaulted Property Sales

    California has enacted a measure conforming the process of selling tax-defaulted property to a 2023 U.S. Supreme Court decision finding Minnesota violated the Fifth Amendment by keeping proceeds from a foreclosure sale that exceeded a tax debt.

  • October 02, 2025

    Wis. Bill Seeks Awards For Tax Tip-Offs In Construction Biz

    Wisconsin would authorize monetary awards for people who provide information to the state Department of Revenue about construction industry employers believed to be violating state tax laws under a bill introduced in the state Assembly.

  • October 02, 2025

    Vt. Revenue Through Aug. Grows By $18M

    Vermont's general fund revenue from July and August outpaced the total collected in those months last year by $18 million, according to the state's Agency of Administration.

  • October 02, 2025

    W.Va. Revenue Through Sept. Beats Forecast By $61M

    West Virginia's general fund revenue from July through September beat an estimate by $61 million, according to a report released Thursday.

  • October 01, 2025

    Court OKs Policy Rescission In $2.5M Tax Coverage Row

    An insurer for a telecommunications company owes no coverage for its $2.5 million settlement with the Illinois government over claims that it failed to collect and remit certain taxes and fees owed by customers, an Illinois federal court ruled, finding the insurer was entitled to rescind its policy.

  • October 01, 2025

    States, Businesses Push Justices To Extend Tariff Arguments

    The dozen states, several small businesses and Illinois toymakers that challenged President Donald Trump's emergency tariffs filed a joint motion Wednesday requesting more time to better represent their different claims for oral arguments at the U.S. Supreme Court in November.

  • October 01, 2025

    NJ Can't Tax Sale Of Stake In Foreign Co., Enterprise Says

    Car rental giant Enterprise asked the New Jersey Tax Court to negate a $1.2 million tax assessment stemming from a sale of interest in an Israel-based software company, arguing that the gain was nonoperational income that should be allocated to Enterprise's home state, Missouri, for tax purposes.

  • October 01, 2025

    NY Senate Bill Seeks To Tax Energy Used In Crypto Mining

    New York would impose an excise tax on energy used in cryptocurrency mining under a bill introduced Wednesday in the state Senate.

Expert Analysis

  • 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.

  • Financial Incentives May Alleviate Affordable Housing Crisis

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    There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

  • Why Attorneys Should Consider Community Leadership Roles

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    Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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