State & Local

  • 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.

  • May 05, 2025

    Hawaii Legislature OKs Increase To Transient Lodging Tax

    Hawaii would increase its transient accommodation tax and use the additional revenue to fund climate change mitigation efforts in the state under a bill passed by the Legislature and sent to the governor.

  • May 05, 2025

    Fla. Voters To Decide On Property Tax Exemption For Ag Land

    Florida will have voters decide via a statewide ballot measure during the state's next general election on a proposed amendment to the state constitution to exempt property on designated agricultural land from taxes under a House joint resolution approved by lawmakers.

  • May 05, 2025

    Colo. Senate Approves Employee Biz Ownership Tax Breaks

    Colorado would allow new tax breaks, including a $1 million state income tax deduction, to promote employee ownership of businesses under legislation the state Senate approved Monday.

  • May 05, 2025

    Mass. Income Tax Cap Plan Halted By Legislative Panel

    A proposal for a Massachusetts ballot measure to cap the state's income tax rate at 6.25% was stalled by a state legislative panel.

  • May 05, 2025

    Ariz. Gov. Vetoes Tax Law Change, Warns Of Political Risks

    Legislation to mandate that Arizona's tax department notify lawmakers if a proposed new interpretation or application of law would adversely affect taxpayers was vetoed by Gov. Katie Hobbs.

  • May 02, 2025

    Charter Ineligible For Tech Tax Break, NY Tells Appeals Court

    New York's tax agency urged a state appeals court to affirm its determination that Charter Communications Inc. is ineligible for a reduced tax rate offered to certain technology businesses because some members of its combined group didn't have property in the state.

  • May 02, 2025

    State & Local Tax Takeaways From April

    The federal law that shields businesses from a state's tax on net income when their only business activities in that state are soliciting orders of tangible personal property was the focus of significant attention in April. Those events were part of another busy month in the state and local tax world. Here, Law360 presents state and local tax developments to know from the past month.

  • May 02, 2025

    Alabama Exempts Aircraft, Parts From Sales And Use Taxes

    Alabama will exempt qualifying aircraft and aircraft parts from state sales and use taxes under a bill signed by the governor.

  • May 02, 2025

    Calif. Cannabis Excise Tax To Rise By 4 Percentage Points

    The California cannabis excise tax on gross receipts from retail sales of cannabis will increase from 15% to 19% as a part of a law requiring the rate be adjusted every two years, the state Department of Tax and Fee Administration announced Friday.

  • May 02, 2025

    Mass. Board Knocks $36K Off Senior Condo's Tax Valuation

    A Massachusetts senior condominium unit was overvalued by $36,000, the state Appellate Tax Board ruled in an opinion released Friday, saying the owner's comparable sales analysis showed the property's valuation was inconsistent with the other properties.

  • May 02, 2025

    Miss. Justices Agree Gas Co.'s Freight Charges Not Taxable

    The Mississippi Department of Revenue didn't have the authority to tax freight charges paid by a gas transportation company to a third party because they were part of a separate transaction and not the overall purchase, the state Supreme Court ruled.

  • May 02, 2025

    Mass. Board Upholds Home's Valuation Despite Comparables

    A Massachusetts homeowner cannot have the value of her home lowered after failing to account for the differences between her home and the comparable sales she provided, the state tax appeals board said in a ruling released Friday.

  • May 02, 2025

    White House Budget Seeks $2.5B Cut From IRS Funding

    The Internal Revenue Service's budget would be cut by nearly $2.5 billion compared with 2025 under the 2026 budget request released Friday by President Donald Trump's administration.

  • May 02, 2025

    Arkansas Dept. Says General Revenue Down From Last Year

    Arkansas general revenue collection from July through April fell below the same time period last year by nearly $225 million, the state Department of Finance and Administration said Friday.

  • May 02, 2025

    Taxation With Representation: Goodwin, Haynes Boone

    In this week's Taxation With Representation, Merck buys SpringWorks Therapeutics, Novartis AG acquires Regulus Therapeutics Inc., Sabre Corp. sells its Hospitality Solutions business to private equity shop TPG, and TWG Global and Mubadala Capital team up to bolster their investments.

  • May 02, 2025

    Fla. Net Revenue Through March Beat Estimates By $28M

    Florida's net revenue collection from July through March exceeded forecasts by $28 million, according to a report from the state's Office of Economic and Demographic Research.

  • May 02, 2025

    West Virginia Revenues Beat Forecast By $237M

    West Virginia's general fund revenue from July through April exceeded estimates by $237 million but lagged behind last year during the same period by $111 million, according to a report by the state Budget Office.

  • May 02, 2025

    Ala. Couple Can't Deduct Costs Incurred Before Biz Operated

    A couple who own a running merchandise business in Alabama can't claim a deduction for business expenses incurred before the business was operational, the Alabama Tax Tribunal ruled. 

  • May 02, 2025

    Michigan Income Tax Rate Cut Triggers Weren't Hit, State Says

    Michigan's personal income tax rate will remain at 4.25% for tax year 2025 because revenue triggers that can temporarily reduce the rate weren't hit for the prior fiscal year, the state Department of Treasury said.

  • May 01, 2025

    PepsiCo Owes $2.1M In Tax Penalties, Illinois Panel Affirms

    PepsiCo was correctly assessed $2.1 million in penalties for categorizing Frito-Lay expatriates' compensation as foreign payroll that would allow the company's profits to be excluded from state income tax calculations, according to an Illinois Appellate Court panel.

  • May 01, 2025

    Uber Needed To Collect Tax Pre-Wayfair, Ga. Panel Affirms

    Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, a Georgia appellate panel held Thursday, ruling against the ride-hailing company and upholding a trial court decision.

  • May 01, 2025

    Va. Delays Tax Deadlines For Those Hit By Feb. Flooding

    Virginia will allow taxpayers who were affected by winter storms and severe flooding in February until the end of this year to file state tax returns and payments, the Department of Taxation said Thursday.

  • May 01, 2025

    Colo. Fees Don't Violate TABOR, Appeals Panel Says

    The enterprise fees in Colorado's state transportation package passed in 2021 do not violate the state's Taxpayer Bill of Rights, a state appeals court said Thursday, upholding a district court ruling and rejecting a challenge from a conservative group.

Expert Analysis

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

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