State & Local
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October 08, 2025
Wis. Assembly OKs Child Care, Housing Tax Credit Expansion
Wisconsin would expand its business development tax credit to include contributions made to a third party to build workforce housing and create employee child care programs under a bill passed by the state Assembly.
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October 08, 2025
Mo. Revenue Through Sept. Drops $19M From Last Year
Missouri's general fund revenue from July through September lagged behind last year's total during that time frame by $19 million, according to the state Department of Revenue.
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October 08, 2025
Ore. Tax Court Not Swayed By Biz Owner's Notification Claim
An Oregon business owner's appeal of his withholding liabilities was untimely, the state tax court said, rejecting his claims that he was not properly notified of the liabilities and that a long-term employee embezzled funds intended for payroll tax obligations.
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October 08, 2025
Denver Attorney Returns To Reed Smith State Tax Team
Reed Smith is expanding its tax practice with the return of an experienced attorney, now based in Denver, with multistate experience in the full spectrum of tax issues.
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October 07, 2025
Cruise Cos. Say Tax Injunction Act Doesn't Bar Hawaii Suit
A group of cruise companies should be allowed to proceed with their complaint against the state of Hawaii for an extension of a transient occupancy tax to cruise passengers, the companies told a federal district court, saying the Tax Injunction Act doesn't bar the complaint.
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October 07, 2025
States' Digital Ad Tax Pursuits Continue Despite Pushback
State lawmakers show no signs of stopping to file bills seeking digital advertising taxes, efforts that are primed to continue even as the states that have adopted such measures are mired in litigation.
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October 07, 2025
Calif. OTA Upholds Tax Penalty For Trust's Late Payment
A California trust that incorrectly calculated its tax liability for a quarterly payment owes a penalty because there were no qualifying circumstances that stopped it from making the payment, the state Office of Tax Appeals ruled.
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October 07, 2025
NY Tax Reg Doesn't Conflict With PL 86-272, State Tells Panel
A New York regulation that outlines when out-of-state businesses' online activities can render them subject to tax doesn't conflict with a federal law's constraints on states' taxing powers, the state's tax agency told a state appeals court.
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October 07, 2025
Fla. Net Revenue Through August Beats Estimate By $114M
Florida's net revenue collection in July and August outpaced a forecast by $114 million, according to the state Department of Revenue.
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October 07, 2025
Vape Cos. And Sellers Urge 4th Circ. To Block NC Regulation
A group of vaping interests is defending its bid to block enforcement of a new North Carolina law regulating the sale of e-cigarettes, saying the state is wrong to argue that the law is not preempted by federal law.
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October 07, 2025
Calif. Allows Tax Break For Solar Property Until Owner Change
A California property tax exclusion for newly built solar energy systems that is set to end in 2027 will continue to apply until there is a change in a qualifying property's ownership under a bill signed by Democratic Gov. Gavin Newsom.
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October 06, 2025
NYC Tribunal Adds ALJ With 25 Years Of Tax Experience
The New York City Tax Appeals Tribunal's Administrative Law Judge Division added an ALJ in September with more than two decades of tax law experience, the second appointment to the division since May after it lacked any ALJs to hear cases for several months.
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October 06, 2025
Calif. OTA Backs Increased Sales Tax Bill For Coffee Shop
A California coffee shop was correctly assessed additional sales tax by the state's tax agency after a review of its books, the Office of Tax Appeals ruled, saying the business failed to present evidence to prove the calculation overstated its sales.
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October 06, 2025
Calif. Gov. Rejects Sales Tax Break For Hydrogen Fuel
California Gov. Gavin Newsom vetoed a bill that would have partially exempted hydrogen fuel from the state's 7.25% sales and use tax.
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October 06, 2025
NY Tribunal Upholds Sales Tax On CBRE Biz's Software
A facilities management business owned by commercial broker CBRE is liable for New York sales tax on its bundled services that included sales of prewritten software, a state panel ruled, affirming a determination that the software was integral to the company's operations.
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October 06, 2025
Social Security Chief Adds Duties As Inaugural CEO Of IRS
The current administrator of the Social Security Administration is adding a new role as the Internal Revenue Service's first chief executive officer, Treasury Secretary Scott Bessent announced Monday.
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October 06, 2025
Arkansas Revenues Through Sept. Beat Forecast By $74M
Arkansas' net general fund revenue from July through September outperformed estimates by $74 million, according to the state Department of Revenue.
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October 06, 2025
NH Total Receipts Through Sept. Down $17M From Forecast
New Hampshire's total receipts from July through September underperformed budget estimates by $17 million, the state Department of Administrative Services reported.
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October 06, 2025
Mass. Revenues Through Sept. Fall $64M Short Of Forecast
Massachusetts general revenue collection from July through September lagged behind estimates by $64 million, according to the state Department of Revenue.
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October 06, 2025
Calif. Extends Sales And Use Tax Breaks For Energy, Transit
California extended by two years a state financing authority's power to provide sales and use tax exclusions for approved alternative energy and transportation projects under a bill signed by Democratic Gov. Gavin Newsom.
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October 03, 2025
Investor Claim Cannabis Co. Seller Hid $16M In Unpaid Taxes
California cannabis company Prime Harvest Inc. claims it was fraudulently induced into buying a cannabis distribution business that was saddled with $16 million in unpaid taxes, asking a state court to force the sellers to take back the distributor.
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October 03, 2025
Mich. Lawmakers OK Fed. Code Decoupling, New Pot Tax
Michigan is slated to decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget plan approved by state lawmakers Friday.
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October 03, 2025
COST Decries Massachusetts Foreign-Source Income Tax Plan
A Massachusetts proposal supporters said would fight offshore corporate tax avoidance and raise $400 billion annually would violate the U.S. Constitution and place the state at odds with other jurisdictions, the Council on State Taxation told legislators Friday.
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October 03, 2025
NY ALJ Snuffs Out State Penalties On Biz's Cigarettes
A New York administrative law judge scrapped a penalty assessment on a retailer for holding untaxed cigarettes after determining that the state's tax agency failed to present evidence.
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October 03, 2025
Airline Group Raises Concerns With Updates To MTC Rule
A Multistate Tax Commission proposal to update a decades-old sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted could unnecessarily complicate how airlines calculate their tax liabilities, an industry representative said Friday.
Expert Analysis
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Section 899 Could Be A Costly Tax Shift For US Borrowers
Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.
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Del. Corporate Law Rework May Not Stem M&A Challenges
While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.
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Getting One Right: SALT In Review
From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Become Change Agents For Racial Equity
As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.
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Adapting To Private Practice: From US Attorney To BigLaw
When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.
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The Ins And Outs Of Consensual Judicial References
As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.
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The BigLaw Settlements Are About Risk, Not Profit
The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.
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Power To The Paralegals: An Untapped Source For Biz Roles
Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.
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When Even A Judge Feels Defeated: SALT In Review
From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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$38M Law Firm Settlement Highlights 'Unworthy Client' Perils
A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.
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Evolving Federal Rules Pose Further Obstacles To NY LLC Act
Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.