State & Local
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August 20, 2025
NY July Tax Collections 8.8% Higher Year-Over-Year
New York state's tax collections in July reached approximately $6.6 billion, 8.8% higher than the previous July, a report from the state Department of Taxation and Finance said.
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August 20, 2025
Miss. Seafood Market On The Hook For Tax Bill, Court Says
The Mississippi Department of Revenue was within its right to use an observational audit to calculate a seafood market's sales tax liability after the business failed to keep adequate records, a panel for the Mississippi appeals court ruled.
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August 20, 2025
Texas House Bill Seeks To Bar Property Taxes Starting In 2031
Texas would bar the imposition of property taxes starting in 2031, contingent on voter approval of an amendment to the state constitution, under a bill introduced in the state House of Representatives.
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August 19, 2025
Mich. Panel OKs Escheat Actions On Disney, IHOP Parent
Michigan can seek to enforce unclaimed property remittance obligations against Disney and the parent company of IHOP after completing audits that lasted more than eight years, the state's Court of Appeals ruled, reversing a trial court's ruling that found the statute of limitations had expired.
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August 19, 2025
IRS To Float Rules Aimed At Easing Corporate Moves To US
The IRS announced plans Tuesday to propose regulations that would make it easier for publicly traded foreign corporations that own U.S. real estate to move their official base to the U.S. without facing unexpected tax issues.
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August 19, 2025
Ill. July Revenue Drops $35M From Last Year
Illinois' general revenue collection in July declined by $35 million from the same month last year, according to the state Office of Management and Budget.
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August 19, 2025
NH Justices Find Conn. Couple On Hook For Dividend Tax
New Hampshire's dividend tax applies to a couple from Connecticut because they showed a clear intent to establish residency in New Hampshire, the state's Supreme Court ruled.
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August 19, 2025
NY Assembly Bill Would End State Income Taxes On OT Pay
New York would eliminate state income taxes on overtime pay for workers in the state under a bill introduced in the state Assembly.
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August 18, 2025
IRS Sharing Tax Info With ICE Amid Legal Challenge
The Internal Revenue Service has begun sharing taxpayer return information with U.S. Immigration and Customs Enforcement, the government told a D.C. federal court, revising the tax agency's previous stance that it had not received or responded to any such requests.
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August 18, 2025
Ala. Tribunal Nixes Income Tax On Fla. Remote Worker
A remote worker in Florida isn't liable for Alabama income tax in 2021 because she didn't conduct any business in Alabama that year, the Alabama Tax Tribunal ruled.
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August 18, 2025
NJ Man's Late Filing Dooms Income Tax Appeal, Court Says
A New Jersey resident failed to timely appeal a denial of tax deductions for moving expenses and a qualified conservation, the state tax court ruled, dismissing the individual's challenge to a determination from the state tax agency.
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August 18, 2025
Texas Special Session To Include Cutting Property Taxes
Texas Republican Gov. Greg Abbott called for a special legislative session to address 19 orders of business, including reducing property tax burdens.
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August 18, 2025
NJ Couple Filed Property Tax Appeal Too Late, Court Says
A county board of taxation correctly said it couldn't hear a challenge by two homeowners against their property's 2024 assessment because they filed it beyond a statutory deadline, the New Jersey Tax Court found, tossing the dispute.
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August 18, 2025
Del. OKs Property Tax Installment Payments, Refund Change
Delaware made property tax changes, including allowing installment payments and changing refund rules, under bills signed by the governor.
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August 18, 2025
Del. Codifies Counties' Power To Tax Property By Class
Delaware codified in statute the authority of counties and municipalities to impose separate tax rates on different classes of real property under legislation signed by the governor.
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August 15, 2025
Ala. Cities' Suit Could Upend Remote Seller Tax Rules
A challenge by Alabama cities to the state's optional flat sales tax system for remote sellers could upend a program designed to reduce compliance burdens for out-of-state businesses that otherwise would need to navigate a patchwork of local rules when remitting taxes.
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August 15, 2025
New Jersey AG Slams Power Broker's 'Flawed' Appeal Brief
South Jersey power broker George Norcross used a flawed argument in pushing back against New Jersey's effort to revive a dismissed criminal case against him, Attorney General Matthew Platkin has argued in a reply brief filed in state appellate court.
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August 15, 2025
Retired EY Tax Ace Joins Atlanta Boutique
Atlanta-based law boutique Wiggam Law LLC has brought on a retired senior counsel at tax law boutique Asbury Law Firm, adding an attorney who previously led Ernst & Young's tax controversy practice for the central and southeastern U.S. and served as a trial attorney for the IRS, the boutique announced Friday.
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August 15, 2025
Md.'s Digital Ad Tax Violates 1st Amendment, 4th Circ. Says
A provision in Maryland's digital advertising tax that prevents tech companies from directly passing the tax on to customers is unconstitutional, the Fourth Circuit said Friday, ruling that it unfairly suppresses companies' ability to explain the tax to consumers.
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August 15, 2025
T-Mobile Owes $1.8M In NY Sales Tax On Service Fees
A T-Mobile entity owes sales tax on Federal Universal Service Fund fees it passed onto New York customers after failing to prove the fees should be exempt from tax, an administrative law judge ruled.
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August 15, 2025
Taxation With Representation: Wachtell, Cooley, Sullivan
In this week's Taxation With Representation, the NBA signs off on the sale of the Boston Celtics, Gildan Activewear acquires HanesBrands, private equity shop Advent International buys insurance software firm Sapiens, and financial software provider MeridianLink goes private via its acquisition by Centerbridge Partners.
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August 15, 2025
Nebraska Tax Board Backs $1.4M Valuation Of Medical Office
A Nebraska dental and physical therapy office was correctly assessed as a medical office, resulting in an increased assessment totaling $1.4 million, the state tax review commission said in an order released Friday.
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August 15, 2025
NJ Revenues Through July Beat Last Year By $3B
New Jersey's general revenue collection from July 2024 through July outpaced the previous year's total by $3 billion, according to the state Department of the Treasury.
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August 14, 2025
NY Assembly Bill Seeks Tax On Crypto, NFT Sales
New York would impose an excise tax on sales or transfers of cryptocurrencies and nonfungible tokens under a bill introduced in the state Assembly.
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August 14, 2025
City Says Ala. Remote Sellers Tax Siphons Local Gov't Funds
Alabama's alternative sales and use tax payment system for remote retailers unlawfully diverts tax funds away from local governments, the city of Tuscaloosa and two other local government entities said in a complaint obtained Thursday by Law360.
Expert Analysis
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How To Clean Up Your Generative AI-Produced Legal Drafts
As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.
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A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue
The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.
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Industry Self-Regulation Will Shine Post-Chevron
The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.
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3 Ways Agencies Will Keep Making Law After Chevron
The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.
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Atty Well-Being Efforts Ignore Root Causes Of The Problem
The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.
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Less Power To The People: SALT In Review
Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Unpacking The Circuit Split Over A Federal Atty Fee Rule
Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.
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6 Tips For Maximizing After-Tax Returns In Private M&A Deals
With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.
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After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1
The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.
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Recruitment Trends In Emerging Law Firm Frontiers
BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.
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Money, Money, Money: Limiting White Collar Wealth Evidence
As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.
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How Associates Can Build A Professional Image
As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.
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Firms Must Rethink How They Train New Lawyers In AI Age
As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.