State & Local
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June 05, 2025
Tenn. To Add New Tax To CBD And Delta-8 Products
Tennessee is set to impose a new wholesale tax structure on hemp-derived THC products, eliminating its 6% retail sales tax at the beginning of 2026, according to a notice published Thursday.
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June 05, 2025
Calif. Senate OKs Expansion Of Film Tax Credit
California would allow animated films and a wider variety of TV shows to claim the state's film and TV tax credit under an expanded version of the credit passed by the state Senate.
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June 05, 2025
Mo. Gov. Adds Property Tax Cap To Special Session Agenda
Missouri's governor announced additional goals for a special session that began this week, including asking lawmakers to put an annual cap on residential property value increases.
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June 05, 2025
NH Revenue Misses Forecast By $36M Through May
New Hampshire's general fund revenue collection from July through May underperformed a forecast by $36 million, according to the state Department of Administrative Services.
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June 05, 2025
Ohio House OKs Small-Biz Employee Healthcare Tax Credit
Small businesses in Ohio would be able to claim a personal income tax credit for providing employees with an individual coverage health reimbursement arrangement under a bill passed by the state House of Representatives.
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June 05, 2025
Iowa Revenue Through May Falls $745M From Last Year
Iowa's general fund revenue collection for July through May dropped $745 million from last fiscal year's collection during that period, according to a report by the state Department of Management.
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June 05, 2025
Calif. Assembly OKs Exemption For Returned Tribal Land
California land that is transferred to a federally recognized Native American tribe would be exempt from state real estate transfer tax under a bill passed in the state Assembly.
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June 05, 2025
Vt. Revenues Surge $225M, Income Taxes Lead Growth
Vermont's general fund revenue collection from July through April outpaced last year for the same period by $225 million, according to the state Agency of Administration in a report released Thursday.
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June 05, 2025
Ore. Senate OKs Barring Farm Tax Break For Illegal Pot Grows
Oregon would disqualify land from special agricultural tax assessments if the owner is found to be illegally growing marijuana on it under legislation passed unanimously by the state Senate and headed to the House.
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June 05, 2025
La. Lawmakers OK State, Local Sales Tax Break Requirement
Louisiana would require new sales and use tax exemptions to apply to both state and local sales tax under a bill approved by state lawmakers and headed to the governor.
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June 05, 2025
Justices Fault Wis. For Denying Tax Break To Charities
Wisconsin discriminated against a group of Catholic charities when it denied them an unemployment tax exemption, the U.S. Supreme Court said Thursday, rejecting the state's argument that the charities were not operated primarily for religious purposes.
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June 04, 2025
Judge Ponders If Netflix's Tax Theory Is 'Too Philosophical'
A Colorado appellate judge on Wednesday wondered if Netflix's argument for why its subscriptions are not subject to state sales tax is "too philosophical" and doesn't reflect its actual transactions with customers, at a hearing in the state's appeal.
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June 04, 2025
Va. Supreme Court Won't Review Partnership Tax Dispute
The Virginia Supreme Court refused to take up an appeal by the state's tax agency of a ruling that rejected its use of a blended apportionment formula to calculate a corporate partner's tax liability on income from a minority partnership interest.
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June 04, 2025
Senate May Clash With House On SALT Cap, Energy Credits
Senate Republicans are working to finalize the chamber's version of the House's nearly $4 trillion tax bill, and the Senate's bill is likely to conflict with the House's over proposed changes to the state and local tax deduction and green energy credits.
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June 04, 2025
Calif. OTA OKs $300K Penalty On Deutsche Bank
Deutsche Bank did not show cause to have a California tax agency abate more than $300,000 in penalties for the 2021 tax year, the state's Office of Tax Appeals ruled.
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June 04, 2025
Mo. Appeals Court Upholds City Tax On REIT's Rental Income
Healthcare real estate investment trust Ventas Inc.'s receipt of rental income earned from four medical office buildings in Kansas City, Missouri, is a business activity subject to the city's earnings tax, the Missouri Court of Appeals ruled, affirming a lower court decision.
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June 04, 2025
Boston Condo Owned By LLC Wins Partial Exemption
A Boston condominium owned by a single-member limited liability company is eligible for a partial tax exemption as a primary residence, the Massachusetts Appellate Tax Board said in an opinion released Wednesday, reversing the determination of the city board of assessors.
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June 04, 2025
Wis. Court Says PL 86-272 Can't Shield Fla. Travel Co.
A Florida-based travel service can't claim P.L. 86-272 barred Wisconsin's taxation of the company's activities in the state, a Wisconsin appeals court ruled, backing a corporate income and franchise tax assessment by the state's tax agency.
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June 04, 2025
Ohio Justices Told State Tax Commish Overvalued Pipeline
The Ohio tax commissioner overvalued a pipeline, and the state tax appeals board erred in adopting that valuation instead of coming up with its own value, a pipeline company told the Ohio Supreme Court on Wednesday.
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June 04, 2025
Mass. Board Upholds Home Value Despite Owner's Claims
A Massachusetts homeowner's claims of groundwater contamination, nearby illicit activities and noxious odors fell short of the evidence needed to reduce the property's tax valuation, a state board said in an opinion released Wednesday.
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June 04, 2025
Ohio Justice Questions School Board's Tax Appeal Claim
An Ohio justice criticized a school board's claim that state law allows it to appeal administrative property valuation rulings to county courts when the board doesn't own the property at issue.
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June 04, 2025
Texas Revenue Through May Up 2.4% From Last Year
Texas' revenue collection from September through May outpaced the total for the same period last fiscal year by 2.4%, according to the state comptroller of public accounts.
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June 04, 2025
Fla. Net Revenue Through April Beat Estimates By $276M
Florida's net general revenue collection from June through April finished ahead of government forecasts by $276 million, according to a report by the state Office of Economic and Demographic Research.
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June 04, 2025
Ore. Ride-Hailing Driver Partly Denied Mileage Deductions
An Oregon ride-hailing driver who contracted with Uber, Lyft and others is not eligible for certain income tax deductions for vehicle mileage because he did not provide the required documentation, the state's tax court ruled.
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June 04, 2025
Nev. Creates Rules For Cannabis Sellers' Tax Compliance
Nevada established requirements cannabis sellers must meet to comply with state tax law governing wholesale and retail sales of cannabis, and laid out procedures the state's tax department must follow in administering compliance, under a bill signed by the governor.
Expert Analysis
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.