State & Local

  • September 08, 2025

    Pa. Top Court Snapshot: Clickwrap Agreements, Mail-In Votes

    The Pennsylvania Supreme Court will return from its summer break with a couple of familiar issues, including the heavily litigated issue of discarding undated mail-in ballots and a much-anticipated review of common "clickwrap" agreements for apps and websites. Here are some of the cases the state's justices will hear in their Sept. 9-11 session.

  • September 08, 2025

    Texas Co. Fights NJ Tax Bill Stemming From Online Trainings

    A Texas-based electrical wire manufacturer challenged a New Jersey tax agency's determination that the company couldn't claim P.L. 86-272 tax protections due to online training courses about its products that a contractor offered to New Jersey residents.

  • September 08, 2025

    Colo. Says Tariffs To Sink Revenue By $681M Over 2 Years

    The tariffs ordered by President Donald Trump could reduce Colorado general fund revenue by $681 million over the next two years, according to a report by the budget office of Gov. Jared Polis.

  • September 08, 2025

    NY Buyer In Sunoco Bulk Sale Found Liable For Sales Tax

    A New York auto service company that bought business assets from a Sunoco gas station in a bulk sale is liable for sale tax that had been owed by the seller, a state tax tribunal ruled, saying the buyer failed to notify the state of the sale.

  • September 08, 2025

    Former Skadden Atty Moves Tax Practice To Simpson Thacher

    Simpson Thacher & Bartlett LLP has deepened its transactional resources in the New York office with the recent addition of an attorney who moved his practice from Skadden Arps Slate Meagher & Flom LLP after 15 years.

  • September 08, 2025

    Conn. Tax Atty Wants Full Appeals Court To Rethink Her Firing

    Connecticut's former tax legal director has asked the full Connecticut Appellate Court to reconsider an appellate panel's ruling that found her firing was proper after she used her work computer to send unauthorized draft legislation to a lobbyist, arguing that as a case of first impression it is important for the full court to weigh in.

  • September 08, 2025

    IRS Appeals Office Chief Joins Skadden's DC Tax Team

    Skadden Arps Slate Meagher & Flom LLP has hired the leader of the IRS Independent Office of Appeals, who brings years of experience helping resolve tax disputes and controversies, to the firm's team in the nation's capital, the firm said Monday.

  • September 08, 2025

    Mass. Tax Revenue Through August Beats Estimate By $175M

    Massachusetts' tax revenue collected in July and August exceeded last year's by $175 million, according to a report by the state Department of Revenue.

  • September 08, 2025

    Pa. Bill Aims To Stop Reassessments For Small Improvements

    Pennsylvania would allow small property improvements without the trigger of a reassessment under a bill introduced in the state Senate. 

  • September 08, 2025

    Maryland Projects $206M Revenue Drop From Federal Bill

    Maryland could experience a two-year $206 million drop in revenues due to tax changes in the recent federal budget bill, according to a state report, though total state revenues are estimated to rise in later years.

  • September 08, 2025

    NY Bill Would OK Taxpayer Address Sharing To Return Funds

    New York state would authorize its Department of Taxation and Finance to share taxpayers' addresses with the state comptroller's office for purposes of returning unclaimed funds under a bill introduced in the state Assembly.

  • September 05, 2025

    Mo. House Resolution Seeks Vote On Narrowed Property Tax

    Missouri would ask voters to decide if the state should amend its constitution to designate real property as the only property classified for property tax purposes under a joint resolution filed in the state House of Representatives and submitted to a special legislative committee Friday.

  • September 05, 2025

    Ore. Court Finds Claim For Tax Sale Proceeds Untimely

    An Oregon county violated the U.S. Constitution when it retained the surplus proceeds of a tax sale, a state appeals court ruled, but the property owner's claim for the funds was untimely and a lower court was correct to dismiss it.

  • September 05, 2025

    Sterlington Adds More Morgan Lewis Private Wealth Attys

    Sterlington PLLC has announced that it is expanding its Philadelphia office, which it launched earlier this summer with a three-person private wealth team from Morgan Lewis & Bockius LLP, by bringing on a team of their former colleagues.

  • September 05, 2025

    Neb. Says Fed. Budget Act May Cut Tax Revenues By $400M

    Nebraska's Department of Revenue warned that tax changes in the 2025 federal budget act affecting business and individual taxable income may reduce state tax collections by more than $400 million over the next four years.

  • September 05, 2025

    Ohio Property Owner's Pulling Of Complaint Dooms Appeal

    An Ohio board of revision lacked jurisdiction to issue a ruling retaining the assessed value of a property after its owner withdrew a complaint challenging the assessment, the state Board of Tax Appeals said, dismissing the owner's appeal of the decision.

  • September 05, 2025

    Taxation With Representation: Milbank, Wachtell, Latham

    In this week's Taxation With Representation, aircraft lessor Air Lease Corp. agrees to a take-private deal, Evernorth Health Services invests billions in Shields Health Solutions, Cadence Design Systems Inc. acquires the design and engineering business of Hexagon AB, and Kraft Heinz Co. plans to split into two independent, publicly traded companies.

  • September 05, 2025

    Ala. Tax Revenue Through August Up $500M From Last Year

    Alabama's total revenue collection from October through August exceeded the previous year's by roughly $500 million, according to the state Department of Revenue.

  • September 05, 2025

    What Tax Pros Read During Their Summer Vacation

    What do tax professionals read in their spare time? A wide variety of books, it turns out. Here, Law360 looks at the books enjoyed by tax lawyers, professors and analysts who spoke with Law360.

  • September 04, 2025

    NY AG Appeals Toss Of $500M Trump Fine In Civil Fraud Case

    New York's attorney general said Thursday she will challenge an appeals court's decision to throw out what it called an "excessive" $489 million civil fraud penalty against President Donald Trump and his sons, his companies, and executives of his companies.

  • September 04, 2025

    ABA Tax President-Elect Plans To Build On Section's Success

    Lisa Zarlenga, a Steptoe LLP partner, is serving as president-elect of the American Bar Association's Section of Taxation for the 2025–2026 term, officially taking on the role this month with the goal of building the strength of the organization for the next generation of tax attorneys. In an interview with Law360, Zarlenga discussed what she enjoys about tax practice, how the section has shaped her career and her vision for strengthening the organization to support future generations of tax attorneys.

  • September 04, 2025

    Kansas August Tax Collections Beat Forecast By 3.9%

    Kansas collected $692.3 million in taxes in August, exceeding the state's estimate by 3.9%, or $26.2 million, the state Department of Revenue announced Thursday.

  • September 04, 2025

    Florida's Net Revenue In July Sinks $7M Below Estimate

    Florida's net revenue in July underperformed forecasts by $7 million, the state Department of Revenue said.

  • September 04, 2025

    Liberal Groups Propose Tax Rate Hike For Colo. High Earners

    Colorado would ditch its current flat income tax rate, impose a higher rate on high earners and cut taxes for most residents under measures proposed by a coalition of liberal groups for the November 2026 ballot.

  • September 04, 2025

    Iowa Total Receipts Collection Through August Down $332M

    Iowa's total receipts from July through August underperformed the same period last year by $332 million, according to a state Department of Management report released Thursday.

Expert Analysis

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

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