State & Local
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June 30, 2025
Maine General Revenues Beat Forecast By $36M
Maine's general fund revenue from July through May outpaced estimates by $36 million, according to a report by the state's Department of Administrative and Financial Services.
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June 30, 2025
Justices Pass On Free Speech Challenge To Ga. Strip Club Tax
The U.S. Supreme Court said Monday that it will not review a decision by Georgia's highest court that said a state tax on strip clubs that's used to fund efforts to address child trafficking does not violate the First Amendment.
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June 30, 2025
Justices Won't Review Taxing Of Power Plant On Tribal Land
The U.S. Supreme Court declined on Monday to hear a power company's claims that federal law protects a power plant it owns on tribal land in Arizona from property taxes.
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June 28, 2025
GOP Senators Pursue Vote On Wide-Ranging Budget Bill
The Senate was gearing up Saturday to vote on a sweeping Republican budget resolution that would permanently renew expiring tax rates and business breaks, dismantle dozens of clean energy incentives and slash healthcare spending.
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June 27, 2025
Senate Parliamentarian Cuts Key Tax Provisions In Budget
The Senate parliamentarian blocked key tax, healthcare and other provisions in the GOP's $3.8 trillion budget plan from qualifying for filibuster-proof votes on the Senate floor Friday, prompting Senate lawmakers to huddle with her behind closed doors into the evening.
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June 27, 2025
Alaska Authorizes Corp. Tax Credits For Child Care Donations
Alaska authorized corporate income tax credits for donations to child care facilities operated by employers for children of a taxpayer's employees under a bill signed by the governor.
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June 27, 2025
Maine Adopts Sourcing Rule Without 'Ambiguous' Wording
Maine adopted a clarification to its rule on sourcing business receipts from services, keeping updated language on recordkeeping but eliminating a proposal sourcing receipts to where they are "acquired or experienced" after groups warned the language was "ambiguous."
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June 27, 2025
Mass. Justices Pass On Tech Founder's $4.7M Stock Tax Fight
Massachusetts' top court turned away a nonresident couple's appeal of a judgment finding them liable for state taxes on a $4.7 million capital gain from the sale of stock in a technology company one of them co-founded in the state.
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June 27, 2025
Nelson Mullins Looks To Beat The Opportunity Zone Curve
As Congress debates President Donald Trump's budget bill, which would extend the opportunity zone program started in his Tax Cuts and Jobs Act of 2017, Nelson Mullins has ramped up the firm's practice in anticipation of a steady flow of investment work there, one of the group's leaders told Law360 Real Estate Authority.
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June 27, 2025
Virginia Medical Lab Denied Sales Tax Break For Reagents
An operator of medical diagnostic laboratories in Virginia was correctly denied a refund of sales and use taxes on its purchases of reagents used for analysis of blood and urine samples, the Virginia Tax Commissioner said.
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June 27, 2025
SC Revenue Through May Jumps $1B From Last Year
South Carolina's gross general revenue collection from July through May outpaced the total for the same period last fiscal year by roughly $1 billion, according to a report by the state Board of Economic Advisors.
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June 27, 2025
Taxation With Representation: Weil, Freshfields, Sidley Austin
In this week's Taxation With Representation, Spectris backs a takeover offer from Advent, C&S Wholesale Grocers acquires SpartanNash, NBA team owners approve the sale of the Minnesota Timberwolves and Lynx to a consortium led by former limited partners Marc Lore and Alex Rodriguez, and Illumina Inc. acquires SomaLogic from Standard BioTools.
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June 26, 2025
La. Court Upholds Tax Refund For Medication Purchases
A medical care company's purchases of prescription drugs are exempt from Louisiana sales and use tax under the Medicare exclusion, a state appeals panel ruled, affirming a board ruling that upheld a nearly $90,000 refund of New Orleans taxes paid.
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June 26, 2025
Wash. Panel Presses Co. On Whether It's A Manufacturer
A Washington state appellate panel had questions Thursday for a medical technology company challenging a trial court finding that it remained a manufacturer and was not entitled to favorable tax treatment despite spinning off an entity for that purpose.
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June 26, 2025
NJ Senate Panel Advances Nomination For Tax Director
The acting director of New Jersey's Division of Taxation moved a step closer to being confirmed as the agency's leader Thursday, as the state Senate Judiciary Committee advanced her nomination to the Senate floor.
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June 26, 2025
Mich. Nature Center Ineligible For Tax Break During Repairs
A nature center in Michigan lost its eligibility for a property tax exemption when it was closed to the public to repair damage to its trails, the state's Tax Tribunal ruled.
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June 26, 2025
NY Judge OKs Atty Fees In Dance Club's $2M Sales Tax Win
New York state's tax agency must pay attorney fees to a New York City dance club that prevailed in its challenge to a $2 million sales tax bill on its admission charges, a state administrative law judge said in a determination published Thursday.
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June 26, 2025
Mich. Senate OKs Sustainable Aviation Fuel Tax Credits
Michigan would create a tax credit to promote the production of sustainable aviation fuel under two bills passed by the state Senate.
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June 26, 2025
Maine To Hike Sales Tax On Cannabis, Add Streaming To Base
Maine will raise its sales tax rate on adult-use cannabis and lower its excise tax rate on cannabis flower and add streaming services such as Netflix and Hulu to the sales tax base under budget legislation signed by the governor.
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June 25, 2025
Ohio Lawmakers OK Flat Income Tax, Paring Of Tax Breaks
Ohio would switch to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan the state General Assembly approved Wednesday.
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June 25, 2025
Rhode Island Gov. Criticizes Tax Hikes But Won't Veto Budget
Rhode Island's governor said Wednesday that he would neither sign nor veto a $14.3 billion budget passed by state lawmakers that he criticized for increasing taxes, setting up the plan to take effect next week without his approval.
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June 25, 2025
RI Allows Providence To Exceed Tax Levy Cap For Fiscal 2026
Providence, Rhode Island, may exceed the state's limit on property tax increases for the 2026 fiscal year under legislation signed by the governor.
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June 25, 2025
Texas Will Exempt Internet Access Services From Sales Tax
Internet access services will be exempt from Texas sales tax under a bill signed by Gov. Greg Abbott.
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June 25, 2025
Pa. Revenue Collection Through May Up $827M
Pennsylvania's general revenue collection from July through May beat last year's collection for the same period by $827 million, the state Department of Revenue reported.
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June 25, 2025
NYC Tax Disputes Languish Amid Tribunal's ALJ Shortage
A shortage of administrative law judges at the New York City Tax Appeals Tribunal has left many disputes in stasis while taxpayers wait for a backlog of cases to abate before their litigation can move forward.
Expert Analysis
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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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.