State & Local

  • September 29, 2025

    Mich. House Bill Would Eliminate 10% Excise Tax On Cannabis

    Michigan would eliminate its 10% excise tax on marijuana under a bill introduced in the state House of Representatives.

  • September 26, 2025

    Mich. Justices Asked To Rethink Turning Away 'Rain Tax' Case

    The Michigan Supreme Court should reconsider its decision not to review a constitutional challenge to fees Detroit charges property owners to maintain its stormwater drainage system, the group challenging the fees told the justices Friday.

  • September 26, 2025

    Mich. House OKs Budget Plan With Decoupling, New Pot Tax

    Michigan would 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 agreement the state House of Representatives advanced.

  • September 26, 2025

    Illinois Tax Amnesty Programs Kick Off Wednesday

    Two tax amnesty programs for Illinois residents and businesses are scheduled to begin Wednesday and last until Nov. 17, according to the state Department of Revenue and secretary of state.

  • September 26, 2025

    USPS Error Doesn't Limit NJ Property Owners' Appeal Rights

    The U.S. Postal Service's failure to deliver a town's request for a property's income information that was sent via certified mail doesn't limit a tax assessment appeal the property owner can pursue, the New Jersey Tax Court ruled.

  • September 26, 2025

    Mass. Tax Board Cuts $1M Home Value To Sale Price

    A Massachusetts home valued at $1 million by a county assessor should have the value lowered to the price the home sold for, the state Appellate Tax Board ruled. 

  • September 26, 2025

    Taxation With Representation: De Brauw, Hengeler Mueller

    In this week's Taxation With Representation, power grid operator TenneT Holding sells a stake in its German transmission business to institutional investors, Pfizer Inc. acquires biotechnology company Metsera Inc., and Dutch brewer Heineken NV buys most of Costa Rica's FIFCO beverage and retail operations.

  • September 26, 2025

    ​​​​​​​SC Revenue Through August Drops $283K From Last Year

    South Carolina's general revenue collection in July and August sank $283,000 from last year, the state Board of Economic Advisors reported.

  • September 26, 2025

    Ore. Court Says Refund Claim On Portland Tax Premature

    An Oregon resident did not exhaust his administrative remedies before challenging the constitutionality of the Portland area's income tax and seeking a refund, the state tax court ruled.

  • September 26, 2025

    Colo. Says Sales Tax Applies To Public Improvement Fees

    Public improvement fees, imposed by private parties on customers in certain shopping complexes in Colorado, are subject to the state's sales tax, the state Department of Revenue said.

  • September 26, 2025

    Tip Tax Regs Prompt Questions On Eligibility, Withholding

    The IRS has released preliminary guidance implementing Republicans' tax deduction for tip income, but tax professionals say more clarity is needed before next tax season on topics including who's eligible for the deduction and how employers must account for it.

  • September 26, 2025

    Mass. Board Won't Lower Boston Home's Tax Value

    A Boston homeowner showed insufficient evidence to lower her property's assessed value, the Massachusetts Appellate Tax Board said, dismissing her claim that the assessment had increased at a higher rate than those of neighboring properties.

  • September 25, 2025

    Convicted Atty Lacks Moral Fitness, Ethics Panel Says

    Connecticut's statewide grievance committee says an attorney convicted 10 years ago for filing false federal tax returns doesn't have the moral character to return to the legal profession.

  • September 25, 2025

    DC Court Upholds Transfer Tax On Long-Term Leaseback

    The $39 million sale of a Washington, D.C., property and a long-term deal to lease it back to the seller constituted two separate taxable transactions, an appeals court said Thursday, rejecting a claim for a $1 million refund.

  • September 25, 2025

    Virginia Offers Tax Rebates For Timely 2024 Filing

    Virginia residents who file their state tax returns by Nov. 3 may be eligible for rebates, Gov. Glenn Youngkin's office said.

  • September 25, 2025

    Pa. Justices Affirm Pittsburgh's 'Jock Tax' Is Unconstitutional

    Pittsburgh's 3% fee imposed on the income of nonresident professional athletes is unconstitutional and violates the state's uniformity clause, the Pennsylvania Supreme Court affirmed Thursday.

  • September 25, 2025

    Disney, IHOP Parent Lose Bid To Revisit Mich. Escheat Ruling

    The Michigan Court of Appeals denied a request from Disney and the parent company of IHOP to reconsider its ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property.

  • September 25, 2025

    Michigan Senate Bill Seeks Tax On Vape Products

    Michigan would subject vaping and other nicotine products to the same 32% tax rate imposed on nicotine products under a bill filed in the Senate.

  • September 25, 2025

    Calif. Bay Area Transit Tax Proposal Passes Legislature

    California would establish a transportation district comprised of San Francisco and four other counties and authorize it to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill sent to Gov. Gavin Newsom.

  • September 25, 2025

    Ore. Tax Court Upholds IRS Offset To State Tax Refund

    The Oregon Tax Court rejected a couple's effort to obtain a state income tax refund that was offset by a federal tax liability, saying the taxpayers identified no legal authority to support their demand.

  • September 24, 2025

    Tax Court Finds Convicted Ex-Pa. Senator Liable For Tax

    A former Pennsylvania state senator convicted of fraud is on the hook for income tax deficiencies for 2001 through 2005, plus a civil fraud penalty for each year, the U.S. Tax Court said Wednesday.

  • September 24, 2025

    Minn. Justices Reject Humana's Pharmacy Sourcing Appeal

    The Minnesota Supreme Court rejected arguments by a Humana subsidiary that its sales of pharmacy benefit services attributed to Minnesota should instead be sourced to a Humana unit in Wisconsin, denying the company a $834,000 refund Wednesday.

  • September 24, 2025

    Ill. Justices Won't Hear Pepsi's $2.1M Tax Penalty Case

    An Illinois appeals court decision allowing $2.1 million in penalties against PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll will stand, as the state's highest court declined to review the dispute Wednesday.

  • September 24, 2025

    Calif. Panel Upholds County's Higher Tax Rates On Utilities

    A California county's levying of property tax rates on utilities that are higher than rates on other types of properties doesn't violate the state constitution's tax rules, a state appeals court ruled Wednesday, rejecting a $12 million refund claim from Pacific Bell and six other public utilities.

  • September 24, 2025

    Pa. Estate Denied Inheritance Tax Refund For Legal Costs

    An estate had its request for a $29 million refund of inheritance tax partially denied by the Pennsylvania Commonwealth Court, which ruled that legal expenses it claimed for a deduction did not directly benefit the estate.

Expert Analysis

  • 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.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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