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State & Local

  • August 15, 2025

    Retired EY Tax Ace Joins Atlanta Boutique

    Atlanta-based law boutique Wiggam Law LLC has brought on a retired senior counsel at tax law boutique Asbury Law Firm, adding an attorney who previously led Ernst & Young's tax controversy practice for the central and southeastern U.S. and served as a trial attorney for the IRS, the boutique announced Friday.

  • August 15, 2025

    Md.'s Digital Ad Tax Violates 1st Amendment, 4th Circ. Says

    A provision in Maryland's digital advertising tax that prevents tech companies from directly passing the tax on to customers is unconstitutional, the Fourth Circuit said Friday, ruling that it unfairly suppresses companies' ability to explain the tax to consumers.

  • August 15, 2025

    T-Mobile Owes $1.8M In NY Sales Tax On Service Fees

    A T-Mobile entity owes sales tax on Federal Universal Service Fund fees it passed onto New York customers after failing to prove the fees should be exempt from tax, an administrative law judge ruled.

  • August 15, 2025

    Taxation With Representation: Wachtell, Cooley, Sullivan

    In this week's Taxation With Representation, the NBA signs off on the sale of the Boston Celtics, Gildan Activewear acquires HanesBrands, private equity shop Advent International buys insurance software firm Sapiens, and financial software provider MeridianLink goes private via its acquisition by Centerbridge Partners.

  • August 15, 2025

    Nebraska Tax Board Backs $1.4M Valuation Of Medical Office

    A Nebraska dental and physical therapy office was correctly assessed as a medical office, resulting in an increased assessment totaling $1.4 million, the state tax review commission said in an order released Friday.

  • August 15, 2025

    NJ Revenues Through July Beat Last Year By $3B

    New Jersey's general revenue collection from July 2024 through July outpaced the previous year's total by $3 billion, according to the state Department of the Treasury.

  • August 14, 2025

    NY Assembly Bill Seeks Tax On Crypto, NFT Sales

    New York would impose an excise tax on sales or transfers of cryptocurrencies and nonfungible tokens under a bill introduced in the state Assembly.

  • August 14, 2025

    City Says Ala. Remote Sellers Tax Siphons Local Gov't Funds

    Alabama's alternative sales and use tax payment system for remote retailers unlawfully diverts tax funds away from local governments, the city of Tuscaloosa and two other local government entities said in a complaint obtained Thursday by Law360.

  • August 14, 2025

    Pa. Tax Board Must Revisit Denial Of Calif. Co.'s $4.9M Refund

    The Pennsylvania Board of Finance and Revenue must review its denial of a California corporation's request for a refund of an overpayment of Pennsylvania income tax following a federal audit, the Commonwealth Court ruled Thursday.

  • August 14, 2025

    Kentucky's General Revenue In July Falls $165M

    Kentucky's general fund revenue in July lagged behind last year's collection for the same month by $165 million, according to the state Department of Revenue.

  • August 14, 2025

    ND Revenues Beat Estimate By $116M

    North Dakota's general revenues for the biennium that ended in June outperformed a forecast by $116 million, according to the state Legislative Council.

  • August 14, 2025

    Del. Lawmakers Seek Study To Fix Property Tax Assessments

    Delaware's General Assembly called for an immediate review of a recent statewide property reassessment to develop legislation to improve the state's property tax assessment process under a Senate concurrent resolution passed by state lawmakers.

  • August 14, 2025

    Clark Hill Expands Tax Bench With Plunk Smith Atty In Texas

    Clark Hill PLC announced Thursday that it has bolstered its tax and estate planning group in North Texas with an attorney who came aboard from Plunk Smith PLLC.

  • August 13, 2025

    Fla. Court Rules 50% Property Transfer Resets Tax Cap

    A Florida appeals court ruled Wednesday that the transfer of 50% ownership of a commercial property constituted a change of ownership under state law, making the property ineligible for the 10% annual cap on any increase in assessed value for property tax purposes.

  • August 13, 2025

    2nd Circ. Upholds Ban On Certain SALT Cap Workarounds

    An Internal Revenue Service rule prohibiting charitable donation workarounds to the federal cap on state and local tax deductions will remain in place, a Second Circuit panel said Wednesday, affirming a district court determination that upheld the agency's ban on the programs.

  • August 13, 2025

    Anheuser-Busch Sales Tax Fight Ends As Mo. Grants Refund

    Missouri's tax department and Anheuser-Busch ended their dispute over about $262,000 in sales and use taxes the brewer said it paid on exempt transactions, with the state agreeing to send the company a refund, according to filings with the state Administrative Hearing Commission.

  • August 13, 2025

    Ohio High Court Affirms Board's $3.7B Pipeline Valuation

    The Ohio Board of Tax Appeals was correct when it accepted the state commissioner's valuation of a pipeline over the pipeline's claims that it was overvalued by $1.7 billion, the state Supreme Court ruled Wednesday.

  • August 13, 2025

    2nd Circ. Asked To Review Bid To Bar NYC Congestion Pricing

    The Second Circuit should review a federal court's decision to grant the Metropolitan Transportation Authority and Triborough Bridge and Tunnel Authority's bid to dismiss a pair of lawsuits alleging Manhattan's congestion pricing tolls are discriminatory and trample on motorists' right to travel, a New York county argued Tuesday.

  • August 13, 2025

    Ohio Justices Toss Tax Bill On Timber Farm's Mercedes

    A timber farm's purchase of a Mercedes-Benz vehicle that helps workers tend the land qualifies for a use tax exemption for items used primarily for farming purposes, the Ohio Supreme Court ruled Wednesday.

  • August 13, 2025

    Delaware Bill Seeks Separate Tax Rates For Property Types

    Delaware would authorize school districts to set different tax rates for residential and nonresidential property under a bill introduced in the state House for consideration in a special legislative session.

  • August 13, 2025

    Pa. Revenue In July Rises $45M From Last Year

    Pennsylvania's general revenue collection in July outpaced the amount collected in the same month last year by $45 million, according to the state Department of Revenue.

  • August 13, 2025

    NY Senate Bill Would Bar Tax Breaks For Political Nonprofits

    New York property tax exemptions for nonprofits would no longer apply to entities engaged in political activity under a bill introduced Wednesday in the state Senate.

  • August 13, 2025

    Del. Lawmakers OK Property Tax Payment, Refund Changes

    Delaware would make property tax changes including allowing installment payments and changing refund rules under bills approved by lawmakers and sent to the governor.

  • August 12, 2025

    Mass. Bill Seeks Tax Credits For Food Donations

    Massachusetts farms and other businesses that produce or package food would be eligible for income tax credits worth up to $25,000 annually for food donations to nonprofit distribution organizations under legislation advanced by a state committee.

  • August 12, 2025

    Ohio Says Constitutional Claims Barred In Tax Sourcing Fight

    A West Virginia car dealer failed to properly raise constitutional arguments against a tax sourcing law in its filings to Ohio's highest court, putting those claims outside the court's jurisdiction, the state's tax agency said.

Expert Analysis

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

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