State & Local

  • April 09, 2024

    Tenn. House OKs Broader Sales Tax Break For Data Centers

    Tennessee would expand a sales and use tax exemption for qualified data centers under a bill passed by the state House of Representatives.

  • April 09, 2024

    Ohio House Bill Seeks To End Double Taxation Of Deliverers

    Companies that deliver goods in Ohio, such as UberEats and Instacart, would be able to obtain a waiver to opt out of being considered a seller in order to avoid double taxation under a bill introduced Tuesday in the state House Ways and Means Committee. 

  • April 09, 2024

    Tenn. House OKs Corp. Tax Change, $800M In Rebates

    Corporations operating in Tennessee could be eligible for about $800 million in rebates for past tax payments along with reduced liabilities going forward under legislation approved by the state House of Representatives.

  • April 09, 2024

    Trump Loses 2nd Appellate Bid To Pause NY Criminal Trial

    A New York state appellate judge refused Tuesday to delay Donald Trump's upcoming criminal hush-money trial while the former president challenges a gag order, just one day after a different appeals judge declined to halt the trial due to supposed jury pool bias.

  • April 09, 2024

    Biz Group Looks To Sink NY's Tax Rule For Internet Activities

    A New York regulation outlining when certain online activities by out-of-state businesses exceed a federal law's protections against state income taxes unconstitutionally narrows the law's scope, the American Catalog Mailers Association said Tuesday in announcing a complaint filed in New York state court.

  • April 08, 2024

    NRA, LaPierre, Execs Seek To Ax $6M Misconduct Verdict

    The National Rifle Association, its longtime CEO Wayne LaPierre and two other executives asked a New York judge to throw out a Manhattan jury's verdict that they improperly used donor money, among other misconduct, and owe the gun rights group a total of $6.4 million.

  • April 08, 2024

    No Tax Cuts Or Hikes In Va. Budget, Youngkin Now Says

    Virginia would have neither tax cuts nor tax increases in the next biennial budget under an updated plan released Monday by Gov. Glenn Youngkin, who said he knew he must compromise with the Democratic-run General Assembly.

  • April 08, 2024

    Vermont Senate Receives New Top Income Tax Rate Bill

    Vermont would create a top income tax rate of 11.75% under a bill passed by the state House of Representatives and sent to the state Senate.

  • April 08, 2024

    Minn. Retroactively Delays Cut To NOL Deduction

    Minnesota is retroactively delaying a cut to its maximum income tax deduction for net operating losses under legislation signed into law Monday, correcting an error in a tax package enacted last year.

  • April 08, 2024

    RI Bill Would Expand Tax Break For Renewable Energy Items

    Rhode Island would expand a sales tax exemption for renewable energy products under a bill introduced in the state Senate.

  • April 08, 2024

    Va. Will Allow Installment Agreements For 'Omitted' Taxes

    Virginia will allow local officials to create installment agreements for those assessed taxes that should have been assessed in previous years, under a bill signed by Gov. Glenn Youngkin.

  • April 08, 2024

    Trump Can't Move Hush Money Trial, NY Appeals Judge Says

    A New York appellate judge on Monday denied Donald Trump's request to halt his upcoming hush money trial due to what the former president cast as a hopelessly biased jury pool in Manhattan, as he awaited a hearing on his separate bid to lift a gag order.

  • April 08, 2024

    Tenn. Extends Counties' Ability To Hire Collection Agents

    Tennessee removed the sunset date on a law that allows county trustees to hire collection agents to collect delinquent tangible personal property taxes under a bill signed by the governor. 

  • April 08, 2024

    Md. Lawmakers OK Tobacco Tax, Vehicle Fee Boosts

    Maryland smokers and motorists would pay about $453 million in additional taxes and fees in the next fiscal year under a $63 billion budget approved by lawmakers and heading to the governor.

  • April 05, 2024

    Parents Seek Justices' Review Of Private School Funding Law

    Five Michigan families want the U.S. Supreme Court to hear their challenge to a Michigan constitutional provision that they say prevents them from using tax-advantaged education savings accounts to pay for religious school tuition, alleging the law amounts to religious discrimination.

  • April 05, 2024

    Arizona Loses Bid To Bar Federal Tax On One-Time Rebates

    A federal court declined Friday to bar federal taxation of Arizona's one-time state tax rebates issued last year, rejecting the state's move for a preliminary injunction against the Internal Revenue Service.

  • April 05, 2024

    Iowa Senate Panel OKs Tax Withholding On Sports Betting

    Iowa would levy the state's income tax on winnings from sports betting as part of a bill advanced by the Senate Ways and Means Committee.

  • April 05, 2024

    NH Revenues Through March Outpace Forecast By $104M

    New Hampshire's general fund receipts were higher than budget estimates by $104 million from July through March, according to a monthly report by the state Department of Administrative Services.

  • April 05, 2024

    Colo. Expands Quarterly Sales Tax Filing To More Taxpayers

    Colorado will allow the state Department of Revenue to authorize quarterly sales and use tax filings for more taxpayers under a bill signed by the governor. 

  • April 05, 2024

    Disney, Eatery Co.'s Escheat Win 'Illogical,' Mich. Justices Told

    Michigan's treasurer asked the state Supreme Court on Friday to find that audits of Disney and a restaurant company paused the statute of limitations to require them to turn uncashed checks over to the state, calling lower court rulings in the companies' favor "illogical."

  • April 05, 2024

    Mont. Revenue Through March Down From Prior Year

    Montana general fund revenue from July through March was down $193 million compared with the same period last fiscal year, the state Department of Revenue said in a report.

  • April 05, 2024

    NC High Court Snapshot: Law Firm Battles Defamation Suit

    The Supreme Court of North Carolina has a stacked calendar heading into spring arguments, from an appeal over Black-owned properties targeted for demolition to a law firm's attempt at dodging defamation claims over allegations of voter fraud.

  • April 05, 2024

    Ohio Tax Agency Finalizes Updated Regs For Data Processing

    The Ohio Department of Taxation updated the definition of "automatic data processing" in state sales and use tax regulations, according to a final administrative rule dated Friday that incorporates guidance from a recent state Supreme Court ruling.

  • April 05, 2024

    Ore. Will Exempt Farm Machinery From Property Tax

    Oregon will exempt farm machinery from property tax under a bill signed by the governor.

  • April 05, 2024

    Mo. General Revenue Through March Up $50M From 2023

    Missouri's general revenue collections from July through March were $50 million higher than in the same period last fiscal year, the state Office of Administration said in a monthly revenue report.

Expert Analysis

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

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    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

  • Preparing Your Legal Department For Pillar 2 Compliance

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    Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.

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