State & Local
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August 11, 2025
Alaska Gov. Appoints Acting Commissioner To Revenue Dept.
A woman who most recently was administrative services director for the Alaska Department of Revenue will take the top job on an interim basis, Gov. Mike Dunleavy announced.
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August 11, 2025
AG Asks Wis. High Court To Skip Travel Co.'s PL 86-272 Claim
Wisconsin's high court shouldn't hear a Florida-based travel agency's claim that P.L. 86-272 shields it from paying tax on its sale of services, the Wisconsin attorney general said in a filing obtained Monday by Law360.
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August 11, 2025
Kostelanetz Hires Most Recent DOJ Tax Division Leader
The immediate past head of the U.S. Department of Justice's Tax Division will join Kostelanetz LLP as a partner in Washington, D.C., amid a sweeping restructuring that would split the division's criminal and civil tax functions and place them in the department's main branches.
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August 11, 2025
Ohio July Tax Revenue Grows By $239M
Ohio tax revenue in July totaled $239 million more than the state collected in the same month last year, according to a report released Monday by the state Office of Budget and Management.
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August 11, 2025
La. Sheriff Can't Appeal Rig Co.'s Tax Refund, Board Says
A sheriff in Louisiana doesn't have legal authority to challenge a refund of property taxes that the state tax commission awarded to a drilling company, the Louisiana Board of Tax Appeals ruled.
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August 11, 2025
NY Curbs Property Tax Shifts In Nassau, Suffolk Counties
New York established tighter limits on the amount of property taxes that can be shifted between property classes in certain jurisdictions in Nassau and Suffolk counties under a bill signed by Gov. Kathy Hochul.
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August 11, 2025
Okla. Total General Revenues Up $225M From Estimate
Oklahoma's total revenues in fiscal year 2025 surged $225 million over estimates, according to the state Office of Management and Enterprise Services.
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August 08, 2025
Texas Bill Seeks To Allow Injunctions Against Tax Collectors
Texas property owners could seek injunctions to prevent local taxing authorities from collecting property taxes if a taxing entity adopts a voter-approved tax increase and takes action that strays from the tax hike's stated purpose, under a bill introduced in the state House of Representatives.
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August 08, 2025
Ohio Board Says W.Va. Rental Didn't Alter Couple's Domicile
A married couple who kept their home in Ohio while the husband rented a residence in West Virginia after starting a job there didn't prove that they abandoned their Ohio domicile for tax purposes, the Ohio Board of Tax Appeals ruled.
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August 08, 2025
SC Court Says Couple Can't Claim Resident Tax Classification
The South Carolina resident property tax classification does not apply to a couple's property because the husband was not domiciled in the state during the tax years in question, the state Administrative Law Court ruled.
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August 08, 2025
Georgia's General Fund Receipts In July Fall $70M
Georgia's general fund receipts in July dropped $70 million from last year, the state Department of Revenue reported Friday.
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August 08, 2025
NH Total Receipts In July Trail Forecast By $4.4M
New Hampshire's total receipts in July, the first month of the 2026 fiscal year, underperformed estimates by $4.4 million, according to the state Department of Administrative Services.
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August 08, 2025
Missouri Revenues In July Grew $6M From Last Year
Missouri's total collections in the first month of the 2026 fiscal year surpassed that time frame in the previous year by $6 million, according to the state Department of Revenue.
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August 08, 2025
NJ Tax Court Denies Co.'s Atty Fees Bid After Settlement Deal
A New Jersey restaurant can't seek to recoup attorney fees from the state tax agency after agreeing to settle a sales and income tax dispute, the New Jersey Tax Court ruled in a decision posted online Friday.
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August 08, 2025
Taxation With Representation: Latham, Alston & Bird, Orrick
In this week's Taxation With Representation, fiber optic connector systems maker Amphenol Corp. buys CommScope's connectivity and cable solutions business, Blackstone acquires Enverus from private equity firms, investors buy a majority stake in medical device company HistoSonics Inc., and ESPN swaps an equity stake for the National Football League's NFL Network and other intellectual property.
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August 07, 2025
Meta Can't Ax 'Pen Register' Claim In Tax Data Tracking Row
A California federal judge overseeing a consolidated class action accusing Meta of unlawfully collecting sensitive information from several tax filing websites has refused to cut a claim that the social media giant's tracking pixel qualifies as a "pen register" device prohibited by the state's wiretap law.
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August 08, 2025
Midyear Review: A Look At The Tax Trends Shaping 2025
Tax professionals had a lot to keep up with in the first half of 2025, from congressional action to extend the 2017 GOP tax overhaul to a tumultuous international trade scene. And the back half of the year is poised to be just as busy, with litigation over how the IRS handles employee retention tax credits, an Amazon suit in South Carolina over sales tax, and an uncertain future for global minimum tax rules. Here, dive into our slate of analysis pieces to help guide you through evolving tax litigation and policy.
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August 07, 2025
Texas Senate OKs Lower Voter-Approval Property Tax Rate
Texas would reduce its voter-approval property tax rate, the maximum rate a local government may adopt without voter approval, for large taxing units under a bill passed by the state Senate.
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August 07, 2025
Calif. AG Allows OTA To Decline To Enforce Tax Agency Regs
California's Office of Tax Appeals has the authority to decline to apply tax agency regulations if it concludes applying them would present a conflict with state statute, the California attorney general's office said in an opinion.
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August 07, 2025
Ore. Gov. Pitches Gas, Payroll Tax Boosts For Transportation
Oregon would raise fuel taxes, vehicle registration fees and its payroll tax under a proposal Thursday from the governor ahead of a special legislative session called to raise revenue for a state transportation funding package.
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August 07, 2025
Hodgson Russ Adds Former NY Tax Pros To SALT Group
Hodgson Russ LLP has announced that two former New York state and city tax professionals have joined the firm's state and local tax practice in New York City, advising the team on complex regional tax issues.
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August 07, 2025
Neb. Golf Course's Value Merits Reduction, Tax Board Finds
A Nebraska golf course's assessed value should be reduced by $20,000, the state Tax Equalization and Review Commission found after the county appraiser submitted evidence that the quality of the property was lower than originally stated.
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August 07, 2025
Wis. Tax Agency Affirms Biz Deduction Denial For Traders
A Wisconsin couple purporting to be stock traders can't claim their losses as business deductions because they weren't operating a commercial enterprise, the state tax appeals commission ruled, though adding that they presented evidence supporting their charitable deduction claim.
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August 07, 2025
Texas Bill Seeks Two-Thirds Vote To Exceed Max Tax Rate
Texas would require two-thirds approval from voters to allow local taxing entities to increase property taxes beyond a maximum rate permitted by law without a vote under a bill introduced in the state House of Representatives.
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August 07, 2025
Ohio Property Sale Too Old To Sway Valuation, Board Says
The sale of a commercial property was not close enough in time to its tax valuation date to be relied on as evidence of its value, an Ohio board said, upholding a local assessment.
Expert Analysis
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.