State & Local
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December 12, 2025
Taxation With Representation: Cravath, Skadden, Debevoise
In this week's Taxation With Representation, Paramount Skydance Corp. launches a hostile bid for Warner Bros. Discovery, challenging Netflix's deal to acquire the studio and streaming business, IBM acquires data streaming company Confluent, and natural gas company Antero Resources Corp. expands via a deal with HG Energy.
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December 12, 2025
NJ Panel OKs Requiring Cos. To Display Tariffs To Customers
Certain businesses that sell products to New Jersey customers would be required to disclose the amount of tariffs factored into their prices under a bill approved by a state legislative committee.
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December 12, 2025
Minn. November General Revenues Up $35M From Forecast
Minnesota's general fund revenue collection in November beat estimates by $35 million, according to the state Department of Management and Budget.
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December 12, 2025
Minn. Tax Court Won't Dismiss Appeals Over Notarization
The Minnesota Tax Court declined to throw out appeals of two income tax assessments totaling $391,000 in which the attorney did not notarize the required affidavits of service to the state revenue commissioner.
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December 11, 2025
Natural Gas Tax Nixed For Wash. Silicon Maker On Appeal
A Washington state maker of silicon materials used in solar semiconductors qualified for a tax exemption for natural gas purchased for use in its manufacturing process, an appeals court said Thursday, reversing a state board.
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December 11, 2025
NJ Court Nixes Farm Tax Break For Late Filing
A property owner who filed an application for a farmland assessment one day after the deadline to do so for tax year 2025 cannot obtain the classification for that year, the New Jersey Tax Court ruled.
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December 11, 2025
Ohio Revenues Through November Beat Estimates By $446M
Ohio's general fund revenue collection from July through November outpaced forecasts by roughly $446 million, according to the state Office of Budget and Management.
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December 11, 2025
DeSantis Floats Expanding Fla. Hunting Tax Holiday In Budget
Florida would expand a sales tax holiday for firearms and other hunting supplies under a budget proposal by Gov. Ron DeSantis for the upcoming fiscal year.
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December 11, 2025
Calif. Revenue Through Nov. Beats Estimate By $6.4B
California general fund revenue from July through November outpaced forecasts by $6.4 billion, according to the state comptroller's office.
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December 11, 2025
Mass. Property Denied Farm Tax Break After Site Visit
The owners of a Massachusetts property failed to show it qualified for an agricultural classification for tax purposes, a state board said after a member visited the site, upholding the assessment of back taxes on a portion of the property.
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December 11, 2025
Mass. Panel Drops Tax Value Of Lowe's Store Property
A Lowe's store in Massachusetts was overvalued by more than $4 million, a state tax panel ruled, finding evidence presented by the local assessor in the case unpersuasive.
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December 11, 2025
Ind. Bill Would Exempt Menstrual Products From Sales Tax
Indiana would provide a sales tax exemption for menstrual products under a bill introduced in the state Senate.
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December 10, 2025
House Advances Bill To Suspend Tax Refund Claim Limits
The House Ways and Means Committee approved several tax bills Wednesday, including legislation that suspends the limitation period to file a refund claim until an IRS collection due process hearing concludes and all appeals rights have lapsed in levy cases.
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December 10, 2025
DOJ Seeks Fairness Review From High Court In Tax Dispute
A property owner is appropriately compensated if given surplus proceeds from a government sale of their property for more than the owner owed, provided the sale was conducted fairly, the federal government told the U.S. Supreme Court.
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December 10, 2025
Calif. Asks Justices For Time To Respond To Fla.'s Tax Claims
California asked the U.S. Supreme Court for more time to respond to Florida's claims that a California apportionment rule unconstitutionally discriminates against out-of-state businesses, signaling that the state intends to rebut Florida's arguments instead of waiving its response.
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December 10, 2025
Kilpatrick Brings On Akerman SALT Pro
Kilpatrick Townsend said Wednesday that it's bringing on a former Akerman tax professional, experienced in advising clients from middle-market businesses to Fortune 500 companies, to the firm's state and local tax practice.
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December 10, 2025
Ohio Lawmakers OK Limits On Pot Legalization, Tax Law
Ohio would restrict cannabis use and the sale of intoxicating hemp products with new criminal penalties for certain activities and make other changes to the state's voter-approved marijuana legalization and taxation law under legislation passed by lawmakers and heading to the governor.
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December 10, 2025
Md. Appeals Court Upholds $1.1M Home Value
A Maryland circuit court did not err in affirming the state tax court's decision upholding the $1.1 million valuation of a Prince George's County home, the Appellate Court of Maryland ruled.
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December 10, 2025
NY Increases Property Tax Abatement For Child Care Centers
New York state increased a property tax abatement for eligible child care centers in New York City under a bill signed by Gov. Kathy Hochul.
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December 09, 2025
Tariffs Add Complexity To State Tax Systems, Tax Pros Say
Tariffs promoted by President Donald Trump's administration are increasing state sales and use tax complexity and risk, which may not easily be undone even if the U.S. Supreme Court strikes the tariffs down, tax professionals said Tuesday.
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December 09, 2025
State Taxation Of AI Presents Sourcing Questions, Attys Say
Sourcing and nexus questions related to the taxation of artificial intelligence may arise if states scrutinize the technology under existing tests for taxing services and digital items, tax practitioners said Tuesday.
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December 09, 2025
Pa. Court Denies Man's Exception Biz Deduction Case
A Pennsylvania man failed to prove he was entitled to claimed business expense deductions after filing exceptions to a prior order denying the deductions, the Commonwealth Court ruled.
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December 09, 2025
Mich. Allows Rounding Post Tax Due To Penny Shortage
Michigan businesses can round transactions to the nearest nickel after calculating their sales tax liability, the state Treasury said in a notice, because there is a penny shortage caused by the U.S. Mint ceasing production of the 1-cent coin.
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December 09, 2025
No Wrongdoing By County In Valuation Row, Md. Court Says
A Maryland man failed to exhaust his administrative remedies or show that county authorities committed constitutional violations when he appealed his property's valuation, the Appellate Court of Maryland said, affirming a lower court decision.
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December 09, 2025
NJ Senate Bill Would Impose Flat Individual Income Tax Rate
New Jersey would replace its graduated individual income tax scheme with a flat income tax rate for income above certain thresholds under a bill introduced in the state Senate.
Expert Analysis
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.