State & Local
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May 23, 2025
Va. Contractor Denied Real Property Sales Tax Break For Sand
Sand purchased by a Virginia homebuilder is tangible personal property subject to use tax and not real property, the state tax commissioner said, rejecting the builder's argument that the sand was part of the land at its previous location.
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May 23, 2025
NJ Assembly OKs Requiring State Buyback Of Unused Credits
New Jersey's tax agency would be required to purchase certain unused tax credits for real estate development projects under a bill passed by the state Assembly.
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May 22, 2025
NY Tribunal Nixes Time Warner's $6.7M Tax On Service Fees
A Time Warner Cable entity is exempt from nearly $6.7 million in sales tax on federal fees based on its interstate and international services that it passed on to New York customers, the state Tax Appeals Tribunal ruled in an opinion obtained by Law360 on Thursday.
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May 22, 2025
Fla. Can't End Tech Groups' Challenge To Social Media Law
A Florida federal judge on Thursday denied the state's motion to dismiss a complaint brought by technology groups challenging a Florida law restricting social media companies from blocking political candidates, ruling that the plaintiffs have standing to sue on behalf of their members.
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May 22, 2025
Minn. Tax Group OKs Trimming, Extending Data Center Break
Minnesota would extend a sales tax on data centers while removing electricity purchases from that exemption, and boost the state cannabis tax, under a compromise package partially agreed to Thursday by a legislative working group.
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May 22, 2025
Mich. Justices To Review Nationwide's Unitary Tax Filing Win
The Michigan Supreme Court agreed Thursday to weigh an appeal by the state's tax agency of a decision that said Nationwide entities could file their taxes as a unitary group to share tax credits among its members.
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May 22, 2025
Texas Lawmakers OK Increase In Biz Property Tax Exemption
Texas would raise the state's business personal property tax exemption fiftyfold pending the outcome of a public vote under a bill approved by state lawmakers and sent to Gov. Greg Abbott on Thursday.
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May 22, 2025
Neb. Gov. Rejects Letting Districts Tax Outside Property
A Nebraska bill to let some local taxing districts impose taxes on property outside their boundaries, and to create statewide standards for inspections by public housing authorities, was vetoed by the state's governor.
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May 22, 2025
Md. Enacts Appeal Process For Digital Ad Tax
Maryland authorized companies challenging assessments of the state's tax on digital advertising to use the same administrative appeal process allowed for most other state taxes under two bills signed by the governor.
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May 22, 2025
Colorado Court Should Grant Tobacco Tax Refund, Co. Says
Colorado should be required to refund tobacco taxes it collected after exceeding state projections for a fiscal year and violating its Taxpayer's Bill of Rights, a tobacco distributor told a state court, urging it to grant the company's motion for judgment.
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May 22, 2025
Md. Establishes Payment Plans For Incarcerated Taxpayers
Maryland taxpayers who are or were incarcerated will be eligible for installment plans for tax liabilities under two bills signed by the state's Democratic governor.
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May 22, 2025
Wash. Authorizes 0.1% Local Sales Tax For Justice Initiatives
Washington state will allow local governments to levy a 0.1% sales and use tax to fund criminal justice efforts under legislation signed by its governor.
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May 22, 2025
Tenn. Revenues Through April Fall $128M From Estimates
Tennessee's general fund revenue collection from July through April lagged behind budget forecasts by $128 million, according to the state Department of Revenue.
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May 22, 2025
Ore. Lawmakers OK Extending Affordable Housing Tax Breaks
Three Oregon property tax exemptions intended to promote affordable housing would be extended under legislation passed unanimously by the state Senate and sent to the governor.
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May 22, 2025
SC Revenue Through April Up $894M From Last Year
South Carolina's gross general fund revenue from July through April beat last year's total for that period by $894 million, according to the state Board of Economic Advisors.
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May 22, 2025
Md. To Exempt Cannabis Nursery Sales From Tax
Maryland will exempt the sale of cannabis between licensed cannabis businesses and registered cannabis nurseries from sales and use tax under a bill signed by the governor.
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May 22, 2025
Ariz. General Revenue Collections Up $223M From Forecasts
Arizona's general revenue collection from July through April outpaced estimates by $223 million, according to the state Joint Legislative Budget Committee.
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May 22, 2025
Ore. Lawmakers OK Renewed Historic Preservation Credit
An expired Oregon tax credit for historic preservation would be reauthorized and limited to commercial properties under legislation passed by the state Senate and headed to the governor.
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May 22, 2025
Mich. House Approves Tax Deduction For Broadband Grants
Michigan companies could take an income tax deduction for certain broadband access grants under a bill the state House of Representatives passed.
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May 21, 2025
Wash. Gov. Signs Budget With New And Higher Taxes
Washington's governor signed a two-year $78 billion state budget that closed a $16 billion shortfall in part by raising and increasing taxes, ending weeks of speculation over whether he'd agree with his fellow Democrats in the state Legislature that a tax package was needed.
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May 22, 2025
House Republicans Send Trump's $3.8T Budget Bill To Senate
The U.S. House of Representatives voted along party lines early Thursday to approve a $3.8 trillion bill to extend and make permanent the Republican Party's 2017 tax overhaul law, clearing the measure for Senate consideration by July 4.
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May 21, 2025
Courts Can't Review Trump's Tariff Emergencies, Gov't Says
Courts can't review President Donald Trump's decision that unusual or extraordinary threats exist under the International Emergency Economic Powers Act, a government attorney told the U.S. Court of International Trade on Wednesday as 12 states seek to block Trump's tariffs under the law.
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May 21, 2025
Md. Creates $483M Data Services Tax, New Income Brackets
Maryland will impose a new tax on data services, worth an estimated $483 million in its first year, and add a pair of tax brackets for high-income earners under a tax package signed by Democratic Gov. Wes Moore.
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May 21, 2025
Penny's End Is Imminent, Treasury Rep Tells Tax Pact Board
The U.S. will stop producing pennies this month, a U.S. Treasury Department official announced at a Streamlined Sales Tax Governing Board meeting Wednesday while pledging to help state tax administrators prepare for a potential shortage of the coins by early 2026.
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May 21, 2025
Montana Reduces Taxes On Residential, Commercial Property
Montana will lower taxes on residential and commercial property, provide property tax rebates to homeowners and implement other changes to the state's property tax regime under legislation signed by the governor.
Expert Analysis
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Practicing Law With Parkinson's Disease
This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.
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Why Supreme Court Should Allow Repatriation Tax To Stand
If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.
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For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill
A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.
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Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law
A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.
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Speaking Of Ideas Hard To Swallow: SALT In Review
From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Requiring Leave To File Amicus Briefs Is A Bad Idea
A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.
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4 Ways To Motivate Junior Attorneys To Bring Their Best
As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.
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Former Minn. Chief Justice Instructs On Writing Better Briefs
Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.
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Stay Interviews Are Key To Retaining Legal Talent
Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.
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Neb. Justices Should Weigh IRC Terms In Dividend Tax Case
Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.
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Strange But True, Here And There: SALT In Review
From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Judicial Independence Is Imperative This Election Year
As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.
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Spartan Arbitration Tactics Against Well-Funded Opponents
Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.