State & Local

  • May 27, 2025

    Wash. To Give Credit Against Gains Tax, End B&O Tax Credit

    Washington state will provide a credit against the state's tax on capital gains for sales that are subject to both capital gains tax and business and occupation tax, and repeal a B&O tax credit, under a bill signed by the governor.

  • May 27, 2025

    Ohio Board Misinterpreted Commercial Activity Tax, Org Says

    The Ohio Board of Tax Appeals incorrectly ruled that the state's commercial activity tax doesn't apply to a West Virginia car dealership's sales of cars that were brought to Ohio by customers, a group of Ohio car dealerships told the state Supreme Court on Tuesday.

  • May 27, 2025

    Texas Lawmakers OK Tax Break To Revive Inactive Oil Wells

    Texas would create a severance tax exemption to provide incentives for oil and gas operators to bring inactive gas and oil wells back into production under a bill passed by the state Senate, going next to Gov. Greg Abbott.

  • May 27, 2025

    Va. Tax Refund Denied For HVAC Equipment Sale

    A Virginia buyer who paid sales tax on heating, ventilation and air conditioning equipment installed on real property cannot obtain a refund of that payment, the state's tax commissioner said in a ruling released Tuesday.

  • May 27, 2025

    Kentucky Revenue Through April Falls $27M From Last Year

    Kentucky's general fund revenue from July through April dropped by $27 million from the same period last fiscal year, according to the state budget director's office.

  • May 27, 2025

    Tenn. Establishes Tax On Wholesale Cannabinoid Sales

    Tennessee established a tax on the sale of hemp-derived cannabinoid products at wholesale and removed a 6% retail sales tax on such products under a bill signed by the governor.

  • May 27, 2025

    Feds Can't Turn Off NY Funding In Congestion Pricing Fight

    A Manhattan federal judge on Tuesday temporarily blocked as "arbitrary and capricious" a Trump administration threat to withhold federal transportation funds from New York as part of a White House effort to undo New York City's congestion pricing program.

  • May 23, 2025

    Law360 Reveals Titans Of The Plaintiffs Bar

    This past year, a handful of attorneys secured billions of dollars in settlements and judgments for both classes and individual plaintiffs against massive companies and organizations like Facebook, Dell, the National Association of Realtors, Johnson & Johnson, UFC and Credit Suisse, earning them recognition as Law360's Titans of the Plaintiffs Bar for 2025.

  • May 23, 2025

    Va. Gear Dealer Denied Sales Tax Break Over Flawed Form

    A Virginia construction equipment dealer is liable for taxes on certain sales because it filed an exemption certificate that a customer incorrectly filled out, the state's tax commissioner ruled.

  • May 23, 2025

    Jurisdiction Issue Revives Challenges To Conn. Foreclosures

    A Connecticut trial court must address three trusts' challenges to its jurisdiction over the tax foreclosures of their properties, a state appeals court ruled, saying the lower court failed to tackle the issue in ruling against the trusts.

  • May 23, 2025

    SC Conforms To Federal Tax Code Through 2024

    South Carolina updated the conformity of its tax laws to the Internal Revenue Code through the end of 2024 under a bill signed by the governor.

  • May 23, 2025

    Mich. Justices To Hear Law Firm's Roof 'Addition' Appeal

    Michigan's highest court said it will review whether a law firm office building's new roof was an addition to the property for the purposes of evaluating taxable value, meaning the property's value could increase beyond a 5% cap. 

  • May 23, 2025

    Va. Deed Tax Due On Actual Property Value, Ruling Says

    Virginia's deed recordation tax is paid based on the current assessed value of a property, rather than its value during a foreclosure sale, the state tax commissioner said.

  • May 23, 2025

    Va. Tax Boss OKs Use Tax On Gear Leased From Affiliate

    A Virginia general contractor was correctly assessed use tax on equipment it rented from an out-of-state company it owned, the state's tax commissioner ruled, rejecting the taxpayer's argument that the companies should not be viewed as separate entities.

  • May 23, 2025

    Va. Sales Tax Audit Can Go Back 6 Years, Tax Head Says

    Virginia's tax agency correctly extended the period of its sales and use tax audit concerning a farm used as a rental venue, as there is reasonable cause to believe the taxpayer failed to file a return, the state tax commissioner said.

  • May 23, 2025

    Va. Couple Denied Tax Break For Unappraised Large Gifts

    A Virginia couple did not sufficiently substantiate noncash donations claimed as income tax deductions, the state tax commissioner ruled, saying they did not provide the appraisals required when categories of aggregated donations exceeded $5,000.

  • May 23, 2025

    Taxation With Representation: Troutman, A&O Shearman

    In this week's Taxation With Representation, Blackstone acquires TXNM Energy, OpenAI buys io Products, Lumen Technologies sells its Mass Markets fiber-to-the-home business in 11 states to AT&T, and AMD sells its data center infrastructure manufacturing business to Sanmina.

  • May 23, 2025

    Texas House OKs Internet Access Services Tax Exemption

    Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers, sending it back to the state Senate for approval.

  • May 23, 2025

    Ohio Board Denies Tax Break For City's Rented Office Building

    An office building owned by an Ohio city's economic development entity isn't exempt from property taxes because the property is controlled by a nonprofit that leases space to for-profit businesses, the state Board of Tax Appeals ruled.

  • May 23, 2025

    ND General Fund Revenues Up $108M From Forecast

    North Dakota's general fund revenue from July 2023 through April beat estimates by $108 million, according to the state Legislative Council.

  • May 23, 2025

    RI Revenues Through March Up $29M From Forecasts

    Rhode Island's general fund revenue collection for July through April outpaced estimates by $29 million, the state Department of Revenue reported.

  • May 23, 2025

    Virginia Recycler Denied Credit On Past Equipment Purchase

    A Virginia company was correctly denied a tax credit for the purchase of recycling equipment because it was purchased in a previous year, the state tax commissioner ruled.

  • May 23, 2025

    Va. Contractor Denied Real Property Sales Tax Break For Sand

    Sand purchased by a Virginia homebuilder is tangible personal property subject to use tax and not real property, the state tax commissioner said, rejecting the builder's argument that the sand was part of the land at its previous location.

  • May 23, 2025

    NJ Assembly OKs Requiring State Buyback Of Unused Credits

    New Jersey's tax agency would be required to purchase certain unused tax credits for real estate development projects under a bill passed by the state Assembly.

  • May 22, 2025

    NY Tribunal Nixes Time Warner's $6.7M Tax On Service Fees

    A Time Warner Cable entity is exempt from nearly $6.7 million in sales tax on federal fees based on its interstate and international services that it passed on to New York customers, the state Tax Appeals Tribunal ruled in an opinion obtained by Law360 on Thursday. 

Expert Analysis

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

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