State & Local

  • May 07, 2025

    NY Eyes Injunction Against Feds In Congestion Price Fight

    New York transportation agencies have asked a federal judge to block the U.S. Department of Transportation from following through on its threat to withhold federal funding for Manhattan roadway projects if the Empire State doesn't halt congestion pricing.

  • May 07, 2025

    Mo. Lawmakers OK Capital Gains, Sales Tax Exemptions

    Missouri would create a capital gains tax exemption, as well as sales tax exemptions for broadband equipment, diapers and feminine hygiene products, under a bill the state House gave final legislative approval to Wednesday.

  • May 07, 2025

    Iowa Requires Mandated E-Filers To File Electronically

    Iowa will not consider sales and use tax filings valid if a mandated electronic filer does not file electronically, under a bill signed by the governor.

  • May 07, 2025

    La. House OKs Plan To Let Parishes Scrap Inventory Taxes

    Louisiana's House of Representatives approved a constitutional amendment that would offer voters a second chance to allow local governments to eliminate inventory taxes, following a March defeat at the polls of a broader tax measure that included a similar proposal.

  • May 07, 2025

    Ala. Restricts Extensions Of Tax Exemptions To Localities

    Alabama sales and use tax exemptions don't apply to county and municipality sales tax rates unless certain requirements are met under a bill signed by the governor.

  • May 07, 2025

    Iowa General Fund Receipts Through April Down $529M

    Iowa's total receipts from July through April lagged $529 million behind collections from the same period in the previous year, according to a report by the state Department of Management.

  • May 07, 2025

    Mass. Tax Revenue Through April Up $1.9B From Estimate

    Massachusetts general revenue collection from July through April exceeded budget forecasts by $1.9 billion, according to a report by the state Department of Revenue.

  • May 07, 2025

    Arizona Extends Forest Gear Sales Tax Break

    Arizona is extending its sales and use tax exemption for purchases of certain equipment by participants in a state forestry effort for two years under legislation signed by Gov. Katie Hobbs.

  • May 07, 2025

    NY Assembly Bill Seeks Tax Credit For Cannabis Processors

    New York would establish a tax credit for eligible cannabis processors under a bill introduced in the state Assembly.

  • May 06, 2025

    Actor Voight, Film Biz Adviser To Trump, Floats Tax Incentives

    Actor Jon Voight, whom President Donald Trump tapped as an adviser on the Hollywood film industry, told Trump that tax incentives, international treaties and limited tariffs could revitalize production, while California Gov. Gavin Newsom separately floated a $7.5 billion federal film tax credit, according to statements shared Tuesday with Law360.

  • May 06, 2025

    Tenn. Will Tax Vapor Products At 10% Of Wholesale Price

    Tennessee will add vapor products to its taxable tobacco products and impose a 10% tax on their wholesale price under a bill signed by the governor. 

  • May 06, 2025

    Tenn. Allows Excise Tax Add-Backs From Federal Deductions

    Payers of Tennessee excise tax can add back amounts taken as federal income deductions to their net earnings in the state under a bill signed by the governor. 

  • May 06, 2025

    Vermont Revenue Grows By $177M Through March

    Vermont's total general fund revenue from July through March outpaced last fiscal year's collection for that period by $177 million, according to the state Agency of Administration.

  • May 06, 2025

    4th Circ. Prods Maryland On Digital Ad Tax Constitutionality

    The Fourth Circuit questioned Tuesday the constitutionality of a provision of Maryland's digital advertising tax, asking the state comptroller to explain the state's legitimate interest in barring certain communications to customers by the companies paying the tax.

  • May 06, 2025

    Ark. Revenues Through April Up $52M From Forecast

    Arkansas' net revenue collection from July through April outperformed forecasts by $52 million, according to a report by the state Department of Finance and Administration.

  • May 06, 2025

    Alabama Net Tax Collections Through April Up $184M

    Alabama's net general revenue collection from October through April beat last year's by $184 million, according to a report by the state Department of Revenue.

  • May 06, 2025

    Texas Net Revenues Through April Up 4% From Last Year

    Texas net revenue collection from September through April outpaced the previous year's by nearly 4%, according to a report by the state Office of the Comptroller.

  • May 06, 2025

    ND Provides Tax Credit For Employer Child Care Contributions

    North Dakota established an income tax credit for employers that help pay for their employees' child care costs under a bill signed by the governor.

  • May 06, 2025

    Ind. Extends Data Center Tax Break To Quantum Computing

    Indiana expanded a sales and use tax exemption for data centers to include investments in quantum computing research projects under a bill signed by the governor.

  • May 05, 2025

    Calif. Resident Wins Tax Refund After Storm Extension

    A California resident who had been denied a claim for a refund because he filed his taxes too late can have the refund because the state granted additional time after severe winter storms, the Office of Tax Appeals said in an opinion released Monday.

  • May 05, 2025

    Minn. Tribe Looks To Weigh In On 3,000-Acre Land Trust Row

    The Mille Lacs Band of Ojibwe has asked a Minnesota federal judge to let it file a friend of the court brief in a county's case claiming the U.S. government wrongly accepted more than 3,000 acres of land into trust for the tribe.

  • May 05, 2025

    California REIT Co-Founder Owes $1M In Tax, OTA Says

    A California co-founder of a real estate investment trust owes about $1 million in additional franchise and income tax for 2003 after selling stock in the trust and other entities and collecting capital gains, the state Office of Tax Appeals said in an opinion released Monday.

  • May 05, 2025

    AT&T Drops Challenge To NJ's Denial Of $78.5M R&D Credit

    An AT&T entity has moved to drop its protest of New Jersey's denial of its attempt to carry forward nearly $78.5 million in research and development tax credits from closed tax years to an open tax year, according to a state tax court filing.

  • May 05, 2025

    Calif. Couple Lose Tax Fight Over Out-Of-State Credits

    The California Franchise Tax Board correctly reduced the amount of out-of-state tax credits it allowed a couple to claim, the state's Office of Tax Appeals ruled, saying they failed to provide evidence to the contrary. 

  • May 05, 2025

    Trump Admin Defends Tariff Power In Toy-Makers' Challenge

    President Donald Trump's administration urged a D.C. federal court to deny a request by toy companies to halt global tariffs, arguing the government is authorized to impose trade measures under the International Emergency Economic Powers Act.

Expert Analysis

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

    Author Photo

    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

    Author Photo

    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

    Author Photo

    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

    Author Photo

    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

    Author Photo

    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

    Author Photo

    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

    Author Photo

    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

    Author Photo

    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

    Author Photo

    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

    Author Photo

    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

    Author Photo

    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

    Author Photo

    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

    Author Photo

    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.