State & Local
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July 11, 2025
Alaska Shifts Car Rental Tax Collection Liability, Cuts Rate
Alaska changed who must collect and remit an excise tax on rentals of passenger vehicles arranged through certain platform companies and lowered the tax's rate under a bill that became law without the governor's signature.
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July 11, 2025
The Tax Angle: Church Politics, Budget Talk, Disaster Relief
From a look at the IRS' statement relaxing a 71-year-old ban on political endorsements by churches to talk of a second budget reconciliation bill this year and the passage of disaster tax relief legislation, here's a peek into a reporter's notebook on a few developing tax stories.
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July 11, 2025
Colo. Says Modular Home Co.'s Purchases Tax-Exempt
A company is exempt from sales tax on its purchases of materials to build modular homes in Colorado, the state's Department of Revenue said in a ruling released Friday, finding the materials fall under the state's wholesale exemption.
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July 11, 2025
Ky. General Revenue Through June Up $132M
Kentucky's general revenue collection from July 2024 through June was $132 million higher than the same period last year, according to the Office of State Budget Director.
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July 11, 2025
Pa. House OKs State Actions To Combat False Claims
Pennsylvania would allow the state's attorney general to pursue actions against people who make false claims to use state programs under a bill passed by the state House of Representatives.
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July 11, 2025
Pa. Revenue Up $321M From Forecast For Fiscal Year
Pennsylvania collected $321 million more in general fund revenue than expected in fiscal year 2025, according to a report released Friday by the state's Department of Revenue.
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July 11, 2025
Taxation With Representation: Davis Polk, Kirkland, Cassels
In this week's Taxation With Representation, Merck buys U.K. drugmaker Verona Pharma, CoreWeave acquires fellow data center company Core Scientific, Royal Gold acquires Sandstorm Gold and Horizon Copper, and Italian food company Ferrero buys WK Kellogg.
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July 11, 2025
Calif. Revenue Tops Forecast For Year By $3.7B
California's net revenue collection in the fiscal year that ended last month outpaced an estimate by $3.7 billion, the state controller's office reported.
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July 11, 2025
Minn. Revenue Surpasses Estimate By $847M
Minnesota's total revenue from July 2024 through June beat an estimate by $847 million, according to the state's management and budget office.
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July 11, 2025
Minn. Tax Court Boosts Value Of Macy's Property By $6M
The Minnesota Tax Court boosted the tax valuation of a Macy's store by nearly $6 million, adopting elements of the local assessor's cost analysis and finding that that property's highest and best use was its continued operation as an anchor department store.
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July 10, 2025
Pa. Sens. Unveil Bipartisan Plan To Legalize Marijuana
Pennsylvania lawmakers on Thursday unveiled a new bipartisan legislative proposal to legalize and regulate the sale of recreational marijuana in the Keystone State, after a previous proposal to legalize the sale of pot through state-run stores failed in the state Senate.
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July 10, 2025
Missouri Creates Exemptions For Capital Gains, Sales Tax
Missouri will exempt capital gains from the state's income tax and create sales tax exemptions for broadband equipment, feminine hygiene products and diapers under a bill the state's governor signed Thursday.
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July 10, 2025
Cannabis Tax Hike Delay Clears Calif. Senate Committee
California would delay a statutorily required increase to its cannabis excise tax by five years, reinstating a lower rate that was in place before July 1, under a bill advanced by the state Senate's Revenue and Taxation Committee.
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July 10, 2025
Mass. Panel Cuts Shopping Center's Tax Value By $1.5M
A Massachusetts panel lowered the tax valuation of a shopping center by about $1.5 million in an opinion released Thursday, an amount less than what the property's owner sought.
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July 10, 2025
Texas Gov. Calls Special Session To Tackle Local Property Tax
Texas Gov. Greg Abbott issued a proclamation calling the Legislature to a special session later this month, outlining nearly two dozen agenda items including limiting property tax increases by local jurisdictions.
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July 10, 2025
Ga. General Fund Receipts Through June Up $668M
Georgia's general fund receipts in the 2025 fiscal year were $668 million higher than in the last fiscal year, according to the state Department of Revenue.
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July 10, 2025
Mass. Tax Panel Rejects Effort To Cut $1.45M Condo Value
The owner of a Massachusetts condo unit failed to present adequate evidence to lower its assessment of $1.45 million, the state's Appellate Tax Board said in an opinion released Thursday, rejecting the owner's comparable sales analyses.
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July 09, 2025
Pacific Life Calls $11M Florida Income Tax Unconstitutional
Pacific Life Insurance Co. asked a Florida court to void a $10.7 million income tax assessment on its sale of interest in an aircraft financing and leasing group, saying the state's tax agency incorrectly classified the gain as business income.
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July 09, 2025
Colorado Activists Pitch Fee-Limiting Ballot Measures
Colorado would modify its Taxpayer's Bill of Rights to require voter approval of certain fee increases that fund similar purposes under a group of proposed ballot initiatives submitted to the state Legislative Council.
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July 09, 2025
Nashville Owners Must Face The Music As Tax Burden Surges
Property owners in Nashville are facing greater tax burdens in light of a recent jump in property valuations. Burr & Forman partner John F. Rogers Jr., a veteran real estate attorney in the city, spoke recently with Law360 Real Estate Authority about the market's evolution and how he is advising clients on approaching these latest financial developments.
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July 09, 2025
Fund Servicer Contests Fla. Income Allocation In $10M Case
A company that services mutual funds asked a Florida state court to negate a $10 million income tax assessment, arguing that the state applied the wrong sourcing rules and taxed receipts that shouldn't be sourced to the state.
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July 09, 2025
State And Local Tax Policy To Watch In 2nd Half Of 2025
From state decisions on conforming to the federal budget reconciliation bill to North Carolina lawmakers trying to end an impasse over income tax cuts, state legislators are primed to consider several outstanding tax issues in the coming months. Here, Law360 examines state and local tax policy to watch in the second half of 2025.
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July 09, 2025
Calif. Court Says Utility Property Can Be Taxed At Higher Rate
AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate because the state statute and legal precedent allows utilities to be taxed at different rates, a California appellate court ruled.
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July 09, 2025
5 Years Ago, The McGirt Ruling Reshaped Tribal Jurisdiction
It was widely held for decades that Oklahoma had domain over criminal matters on tribal lands, but five years ago, the U.S. Supreme Court turned that regime on its head, finding 19th century federal treaties with the Creek Nation that formed its reservation are valid — and, in turn, reestablishing 45% of the Sooner State as Indian Country.
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July 09, 2025
Pa. Senate Bill Seeks Severance Tax On Natural Gas In 2026
Pennsylvania would establish a severance tax on producers of natural gas starting in 2026 under a bill introduced in the state Senate.
Expert Analysis
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.
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How Attorneys Can Break Free From Career Enmeshment
Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.
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Judicial Committee Best Venue For Litigation Funding Rules
The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.
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The Strategic Advantages Of Appointing A Law Firm CEO
The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.