State & Local
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June 17, 2025
Sam's Club $310M Tobacco Tax Bill OK'd By Ill. Appeals Panel
A Sam's Club outlet in Illinois was correctly assessed $310 million for its failure to pay county tobacco taxes on cigarettes it sold to out-of-county retailers, a state appeals panel said in a judgment, reversing a circuit court decision.
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June 17, 2025
Wisconsin Revenue Surges $896M Through May
Wisconsin general revenue collection for July through May beat last year's collection by $896 million, according to a report by the state Department of Revenue released Tuesday.
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June 17, 2025
Arizona Voters To Decide On Mileage Tax Ban
Arizona voters will decide whether to amend the state's constitution to bar state and local taxes on vehicle mileage under a resolution approved by state lawmakers.
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June 17, 2025
Ill. Revenue Through May Beats Budget Forecast By $225M
Illinois general fund revenue from July through May outpaced a forecast by $225 million, according to a report by the Office of Management and Budget.
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June 16, 2025
Senate Bill Sticks With TCJA's $10,000 SALT Cap
The Senate Finance Committee's tax portion of the chamber's budget reconciliation bill released Monday follows the House's lead on some provisions while breaking with the lower chamber's hard-won compromises on an increased state and local tax deduction and the phaseout of green energy credits.
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June 16, 2025
The Tax Angle: EITC Audits, UTPR, Energy Credits
From a look at Republicans' efforts to audit the earned income tax credit, complaints about unfair foreign taxation under the OECD's Pillar Two framework and Democrats' push against Republican plans to strip the Inflation Reduction Act's energy credits from the code, here's a peek into a reporter's notebook on a few developing tax stories.
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June 17, 2025
CORRECTED: Texas Tees Up Biz Property Tax Relief
Texas teed up an increase to its business personal property tax exemption and its homestead exemption under two bills signed Monday by Gov. Greg Abbott.
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June 16, 2025
Mo. Enacts Tax Breaks For Home Disasters, Sporting Events
Missouri will offer a tax credit for insurance policy deductibles incurred when homes are damaged by severe weather and increase a tax credit for tickets sold to certain sporting events under a bill signed by the governor.
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June 16, 2025
NJ Adopts Rules Following MTC Stance On Internet Activities
New Jersey will follow portions of the Multistate Tax Commission's guidelines on when a company's internet activities exceed a federal law's protection against state income taxes, according to final regulations the state's tax agency released Monday.
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June 16, 2025
Minn. Scales Down, Extends Tax Break For Data Centers
Minnesota is repealing part of a tax break on purchases by large data centers while extending the remainder of the exemption under legislation signed by Democratic Gov. Tim Walz following a special session.
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June 16, 2025
NJ Total Revenues Through May Up $1.58B
New Jersey's total revenue collection for July through May beat last year's collection by $1.58 billion, according to a report by the state Treasury.
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June 16, 2025
Ind. Net Revenue Through May Falls $28M Short Of Forecast
Indiana's net revenue collection from July through May missed a target by $28 million, a state agency reported.
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June 16, 2025
Idaho Revenue Falls $99M Short Of Projections Through May
Idaho's general revenue collection from July through May underperformed estimates by $99 million, according to the state Division of Financial Management.
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June 16, 2025
Massachusetts Home Overvalued By $25K, Board Says
A local assessment of a Massachusetts home lacked persuasive value, a state tax board said, reducing the property's valuation by $25,000.
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June 16, 2025
Texas Authorizes Increased Tax Exemption For Biz Property
Texas authorized a fiftyfold increase to the state's tax exemption for business personal property starting in 2026 pending the outcome of a public vote under a bill signed by Gov. Greg Abbott.
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June 16, 2025
Massachusetts Directive Clarifies Cable Box Sales Tax Break
Massachusetts tax applies to the sales or rentals of cable boxes that do more than receive transmitted programming or implement parental control functions, the state Department of Revenue clarified.
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June 13, 2025
Ex-Ill. Speaker Madigan Gets 7½ Years For Bribery
An Illinois federal judge on Friday sentenced former Illinois House Speaker Michael Madigan to seven and a half years in prison and fined him $2.5 million for his conviction on bribery, conspiracy and wire fraud charges, saying his determination that Madigan perjured himself on the stand at trial impacted the stiff penalty.
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June 13, 2025
La. To Require New Sales Tax Breaks To Apply State And Local
Louisiana will require new sales and use tax exemptions to apply to both state and local sales tax under a bill signed by the governor.
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June 13, 2025
NY Tax Doesn't Apply To Co.'s Concrete Services
New York sales and use tax doesn't apply to a concrete pumping truck company's pumping services because the pumping qualifies as capital improvements, which is exempt from tax, the state tax department said.
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June 13, 2025
La. Lawmakers OK Inventory Tax Exemption Ballot Measure
Louisiana voters would decide whether to amend the state constitution to allow parishes to exempt business inventory from property taxation under legislation passed by lawmakers.
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June 13, 2025
NY Says Biz's Marketplace Facilitator Collects Tax On Sales
An out-of-state business that stores goods in New York doesn't need to register for sales tax if the marketplace facilitator it uses already collects the tax and it doesn't make other sales in the state, the state tax department said.
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June 13, 2025
NY Contractor Told To Collect Sales Tax On Charges
New York's sales and use tax should be collected by a contractor on labor charges when its customers fail to provide a tax-exemption certificate for capital improvements, the state tax department ruled.
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June 13, 2025
NY Co.'s Hotel Cleaning Services Don't Trigger Sales Tax
A New York-based company's receipts for hotel cleaning services aren't subject to New York state and local sales and use taxes because the customer's own employees performed the cleaning services, the state tax department said in an advisory opinion.
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June 13, 2025
Tax Credit Sales Would Be Difficult To Insure Under House Bill
House Republicans' sweeping budget bill proposes to promptly scale back the clean energy tax incentives established by the 2022 climate law, a move that would make it difficult for tax insurers to back project development deals that want to sell their tax credits for cash.
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June 13, 2025
Conn. Net Revenue Through May Up $1.16B From Last Year
Connecticut net revenues from July through May outpaced collections made during the same period last fiscal year by $1.16 billion, according to the state Department of Revenue.
Expert Analysis
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.