State & Local

  • April 05, 2024

    Mich. General Revenue Through Feb. Up $241M

    Michigan general revenue collection from October through February was $241 million higher than during the same period last year, according to a monthly report by the state budget office.

  • April 05, 2024

    Maine Revenue Through Feb. Tops Estimate By $15M

    Maine general revenue collection from July through February was up $15 million from the budget estimate, according to a monthly report by the state Department of Administrative and Financial Services.

  • April 05, 2024

    Calif. Agency Boss Named Tax Group's Board President

    The director of California's tax department will take the role of president of the Federation of Tax Administrators' board of trustees, the group said Friday.

  • April 05, 2024

    Ore. Updates Conformity To Federal Code For State Taxes

    Oregon updated its conformity to the Internal Revenue Code and other provisions of federal law for state tax purposes under legislation signed into law.

  • April 05, 2024

    Taxation With Representation: Latham, Simpson Thacher

    In this week's Taxation with Representation, Endeavor and Nuvei each go private, SLB purchases ChampionX and Liberty Media Corp. buys Dorna Sports SL.

  • April 04, 2024

    NY Congestion Pricing Judge Pleads For Predictability

    New Jersey state and local governments fighting New York's congestion toll-pricing vision urged a federal judge on Thursday to order environmental justification for the plan, while the judge in turn implored all parties to rely more heavily on precedent and the law.

  • April 04, 2024

    Mo. Senate OKs Fee Exemption For Streaming, Satellite Cos.

    Missouri would exempt streaming and satellite television companies from local franchise fees under a bill the state Senate approved Thursday, while localities remain embroiled in litigation alleging Netflix, DirecTV and similar companies failed to pay millions of dollars of the charges.

  • April 04, 2024

    Hawaii Cannabis Legalization Bill Dies In State House

    An effort to legalize adult-use marijuana in Hawaii is effectively dead for this legislative session after Democrats in the state House of Representatives announced they would not deliberate any further on a proposal that had already cleared the state Senate this year.

  • April 04, 2024

    Massachusetts Revenues Through March Down $4M

    Massachusetts' total revenue collection from July through March came in nearly unchanged from the same period last fiscal year, declining by $4 million, according to a report by the state Department of Revenue.

  • April 04, 2024

    Arkansas Revenues Down From Previous Year

    Arkansas' general revenue from July through March came in 1.6% higher than projected, but down 5.6% from the same period last year, the Department of Finance and Administration announced.

  • April 04, 2024

    Iowa General Revenue Collection Through March Up $267M

    Iowa collected $267 million more in tax revenue from July through March than the same period last year, according to a monthly report by the state Department of Management.

  • April 04, 2024

    Md. House OKs Extending Tax Exemption For Aircraft Parts

    Maryland would extend a sales tax exemption for aircraft parts and equipment under a bill passed in the House of Delegates on Thursday.

  • April 04, 2024

    Fla. Revenue Collection Through Feb. $292M Above Estimate

    Florida collected $292 million more in net revenue from July through February than the amount the state had forecast, according to a monthly revenue report by the state's Office of Economic and Demographic Research.

  • April 04, 2024

    Mo. Senate Advances Referendum On Digital Products Tax

    Missouri voters would decide in November whether to allow the state to tax sales of subscriptions and licenses for digital products under a joint resolution approved Thursday by the state Senate.

  • April 04, 2024

    Va. Ups Income Tax Credits For Landlords In Housing Program

    Virginia doubled the maximum amount of income tax credits that may be issued to qualifying landlords who participate in a housing choice voucher program under a bill signed by Gov. Glenn Youngkin.

  • April 04, 2024

    Md. Lessee Owes Tax On Gov't Property, Appeals Court Says

    A lessee of government property in Maryland that was sublet to other users was correctly denied a partial property tax abatement, the state appeals court has said, even though some subtenants were government entities.

  • April 04, 2024

    Ala. Revenue Collection Through March Down $110M

    Alabama's revenue collection from October through March was $110 million lower than during the same period in the previous fiscal year, the state Department of Revenue reported.

  • April 04, 2024

    Texas General Revenue Through March Lower Than Last Year

    Texas' net revenue collection from September through March was lower compared with the same period in the last fiscal year, according to a report by the state comptroller's office.

  • April 04, 2024

    DC Mayor Pitches Sales Tax Hike, Combined Reporting

    The District of Columbia would boost its sales tax rate, require combined reporting for corporations and increase payments for its paid leave program under a budget proposal by Mayor Muriel Bowser aimed at eliminating the district's projected budget shortfall.

  • April 03, 2024

    Trump's Late Immunity Motion Fails To Halt Hush Money Trial

    A New York judge on Wednesday rejected Donald Trump's effort to delay his hush money trial based on his claimed presidential immunity from criminal prosecution, keeping the historic case on track for jury selection later this month.

  • April 03, 2024

    Colo. Says Trial Unnecessary In Transportation Funding Fight

    Colorado told a state judge that a conservative group did not need a trial to "further develop the record" in its challenge to a transportation funding law, arguing that the group had its chances in discovery but only named a single witness, who can't testify about how the state law works.

  • April 03, 2024

    Calif. Can Tax Gain From Contact Lens Biz Sale, OTA Says

    A large contact lens distributor that contributed operating assets to another distributor in exchange for a 55% interest and then sold that interest created a unitary relationship and its members owe $3.6 million to California in tax on the sale, the state Office of Tax Appeals ruled.  

  • April 03, 2024

    Ohio Justices Urged To Toss Tax On Goods Parked In State

    A Kansas-based soap company asked the Ohio Supreme Court to find that Ohio's attempt to tax all receipts from sales of products temporarily held in Ohio distribution centers before being shipped elsewhere violates the due process and commerce clauses of the U.S. Constitution.

  • April 03, 2024

    MTC Proposes Trucking-Sourcing Rule Based On Deliveries

    A Multistate Tax Commission work group unveiled a draft of an alternative rule Wednesday that would source trucking receipts based on the in-state portion compared with total pickups and deliveries. 

  • April 03, 2024

    McDermott Adds Ex-Baker McKenzie Tax Pro In Chicago

    The former chair of Baker McKenzie's Chicago tax practice group has joined McDermott Will & Emery LLP and will work as a partner in the firm's Chicago office, McDermott said Wednesday.

Expert Analysis

  • What Large Language Models Mean For Document Review

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    Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.

  • Participating In Living History Makes Me A Better Lawyer

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    My role as a baron in a living history group, and my work as volunteer corporate counsel for a book series fan association, has provided me several opportunities to practice in unexpected areas of law — opening doors to experiences that have nurtured invaluable personal and professional skills, says Matthew Parker at the Nebraska Department of Health and Human Services.

  • Another Ark. Tax Cut And Chicago Transit: SALT In Review

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    From yet another income tax cut in Arkansas to proposed extra funding for Chicago transit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Private Equity Owners Can Remedy Law Firms' Agency Issues

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    Nonlawyer, private-equity ownership of law firms can benefit shareholders and others vulnerable to governance issues such as disparate interests, and can in turn help resolve agency problems, says Michael Di Gennaro at The Law Practice Exchange.

  • Kentucky Tax Talk: Taking Up The Dormant Commerce Clause

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    Attorneys at Frost Brown examine whether the U.S. Supreme Court is likely to review Foresight Coal Sales v. Kent Chandler to consider whether a Kentucky utility rate law discriminates against interstate commerce, and how the decision may affect dormant commerce clause jurisprudence.

  • TCJA Workarounds And A Misstep In Va.: SALT In Review

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    From federal SALT deduction workarounds to Virginia's missed opportunity, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Taxpayers Can Prep As Justices Weigh Repatriation Tax

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    The U.S. Supreme Court might strike down the 2017 federal tax overhaul's corporate repatriation tax in Moore v. U.S., so taxpayers should file protective tax refund claims before the case is decided and repatriate previously taxed earnings that could become entangled in dubious potential Section 965 refunds, say Jenny Austin and Gary Wilcox at Mayer Brown.

  • Digital Services And Asphalt Production: SALT In Review

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    From Massachusetts' proposed gross receipts tax on digital providers to a dispute over equipment used to make asphalt in North Carolina, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What's Notable In Connecticut's New Cannabis Laws

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    The Connecticut Legislature recently passed four bills containing cannabis provisions — ranging from applicable tax credits to labor agreement requirements — that may prove to be a mixed bag for state operators, say Sarah Westby and Deanna McWeeney at Shipman & Goodwin.

  • NJ Justices Clarify Bribery Law Scope, But Questions Remain

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    The New Jersey Supreme Court’s recent State v. O'Donnell decision clarified that the state’s bribery law unambiguously applies to candidates for public office, but there are still unresolved questions about how the ruling may affect lobbyists, undeclared candidates and political speech, says Scott Coffina at Pietragallo Gordon.

  • Parsing Tax Implications Of NYC Office Leasing Transactions

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    Though New York City's tax laws generally do not require negotiated contractual risk allocation in the case of sublease and early lease termination transactions, it is still helpful for counsel to both landlords and tenants to understand the laws' nuances, say attorneys at Lowenstein Sandler.

  • Digital Biz Purchases And Tax Cuts In Texas: SALT In Review

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    From the taxing of digital business purchases to proposed tax cuts in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Principles Should Guide MTC's Digital Products Tax Work

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    As the Multistate Tax Commission's project to harmonize sales tax on digital products moves forward, three key principles will help the commission's work group arrive at unambiguous definitions and help states avoid unintended costs, say Charles Kearns and Jeffrey Friedman at Eversheds Sutherland.

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