State & Local
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May 08, 2025
Ore. Tax Court Says Extra Out-Of-State Credit Properly Denied
A couple who are part-time residents in Oregon had an additional amount of out-of-state tax credits they claimed for tax paid in Wisconsin properly denied, the Oregon Tax Court ruled.
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May 08, 2025
Ohio Tax Board Limits Public Access To Hearings, Recordings
The Ohio Board of Tax Appeals carved out an exception to its rule that all hearings are open to the public and barred individuals from recording hearings under adopted regulatory amendments.
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May 08, 2025
Colo. TABOR Suit Plan Dies As Legislative Session Ends
A legislative resolution to force a suit to determine the constitutionality of Colorado's Taxpayers Bill of Rights fell short as the state's General Assembly adjourned without bringing the measure to a vote in the state House of Representatives.
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May 08, 2025
NY Man Not On Hook For Coffee Shop's Taxes
A New York man was misrepresented as a coffee shop's treasurer on its tax forms and is not responsible for the shop's sales and use tax liability, a state administrative law judge ruled in a determination released Thursday.
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May 08, 2025
Minn. Senate Panel OKs Package With Social Media Data Tax
Minnesota would impose an excise tax on data collection by social media companies, along with other tax increases and policy changes, under legislation approved Thursday by a Senate committee.
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May 08, 2025
NY Man Cleared From Co.'s Sales Tax, Due To Incarceration
A New York man is not liable for a company's sales and use tax because he was incarcerated at the time that the documents showing he was the responsible party were filled out, a state administrative law judge said in a determination released Thursday.
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May 08, 2025
Colo. Lawmakers OK End To Deduction For Free Sports Bets
Colorado would reduce, then end, its deduction for sports betting operators for free bets placed by players under a bill sent to the governor.
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May 08, 2025
Mo. General Revenue Through April Down $88M
Missouri's general fund revenue from July through April fell $88 million compared with the same period last fiscal year, according to the state Department of Revenue.
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May 08, 2025
NH Revenues $42M Lower Than Projected
New Hampshire's total revenue receipts from July through April were $42 million weaker than expected, according to a report by the state Department of Administrative Services.
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May 08, 2025
Ala. Legislature OKs Remote Worker Tax Exemption
Alabama would exempt certain workers who spend 30 days or less per year performing their duties in the state from income tax under a bill sent to the governor.
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May 08, 2025
Kansas Tax Collection Through April Up $20M From Estimates
Kansas' tax collection from July through April beat estimates by nearly $20 million but lagged behind last year's total, according to a report by the state Division of the Budget.
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May 08, 2025
Ala. Legislature OKs TCJA Research Expense Decoupling
Alabama would decouple from the Tax Cuts and Jobs Act by allowing research expenses to be deducted from a taxpayer's income under a bill sent to the governor.
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May 08, 2025
Tenn. Hotel Operators To Stop Collecting Tax After 30 Days
Tennessee will require hotel operators to stop collecting occupancy taxes from people who stay for more than 30 days under a bill signed by the governor.
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May 07, 2025
Colo. Lawmakers OK Keeping Taxes On Overtime
Overtime income would remain subject to Colorado state income tax even if exempted at the federal level under legislation passed Wednesday by lawmakers that also limits the state's enterprise zone tax credit and makes other tax changes.
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May 07, 2025
Ind. Delays Quantum Tech Tax Break, Starts Amnesty Program
Indiana delayed the start of its sales and use tax exemption for quantum computing projects and will establish a tax amnesty program under a budget bill signed by the state's governor.
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May 07, 2025
Minn. Biz Groups Pan Social Media Tax In Senate Omnibus Bill
Minnesota business groups on Wednesday criticized tax hikes in an omnibus bill floated by a state Senate panel, including a tax on data collection by large social media companies that could raise $334 million.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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Why NY May Want To Reconsider Its LLC Transparency Law
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.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
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.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
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.
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How Law Firms Can Counteract The Loneliness Epidemic
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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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.