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State & Local

  • September 03, 2025

    Ark. August Revenue Collections Beat Estimate By 8.9%

    Arkansas' net general revenue in August exceeded the state's fiscal forecast by 8.9%, or $46.6 million, the state Department of Finance and Administration reported Wednesday.

  • September 03, 2025

    Pa. General Revenue In Aug. Up Slightly From Last Year

    Pennsylvania collected $3 billion in general fund revenue in August, a slight increase from last year's collections for the same month, according to the state Department of Revenue.

  • September 02, 2025

    Calif. OTA Upholds Couple's Debt Relief Tax Assessment

    A California tax agency appropriately included debt relief in the over $103,000 tax assessment of a couple that sold their membership interest in a limited liability company, the state Office of Tax Appeals said in an opinion released Tuesday.

  • September 02, 2025

    Calif. OTA Rules Entertainer's Residency Merits $2.1M Tax Bill

    An entertainer who had properties in both California and Nevada spent more time in California, and was considered a resident there, the California Office of Tax Appeals said in an opinion released Tuesday, upholding more than $2.1 million in tax and penalties over three tax years.

  • September 02, 2025

    Oregon House OKs Tax Boosts In Transportation Bill

    Oregon would boost its gas tax and vehicle registration fees to support transportation infrastructure projects in a package approved by the state House of Representatives, in a move supporters said would head off cuts in services by the state transportation department.

  • September 02, 2025

    Colorado Pipeline Co. Challenges $314M Property Valuation

    Colorado assets of a petroleum pipeline company were wrongly valued by the state for property tax purposes at $314 million, the company said, challenging its valuation for at least the third straight year.

  • September 02, 2025

    Mich. Offers Tax Extensions In Counties Affected By Flooding

    Michigan businesses and individuals in two counties that were adversely affected by severe storms and flooding in July can request extensions to file and pay their state tax liabilities without penalties or interest, the state Department of Treasury announced Tuesday.

  • September 02, 2025

    Del. Tax Receipts Start Fiscal Year $219M Higher

    Delaware's total receipts in July outpaced last year's total by $219 million, the state Department of Finance said.

  • September 02, 2025

    Calif. Senate Committee OKs Reversing Cannabis Tax Hike

    California would reverse a cannabis excise tax increase from July and return to a 15% rate under a bill advanced by the state Senate's Appropriations Committee.

  • September 02, 2025

    Maine General Revenues Up $34M In July

    Maine's general fund revenue during the first month of the 2026 fiscal year outperformed budget forecasts by $34 million, according to the state Department of Administrative and Financial Services.

  • August 29, 2025

    State And Local Tax Takeaways From August

    From the Fourth Circuit ruling that a provision in Maryland's digital advertising tax is unconstitutional to new combined reporting rules coming for the District of Columbia, August didn't slow down in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • August 29, 2025

    Colo. Man Has Extra Time To Redeem Property, Court Says

    A Colorado man whose property was subject to a tax auction is allowed to redeem the property outside the three-year statute of limitations, a state appeals court said, finding he had a disability that qualified him for an extended, nine-year time period.

  • August 29, 2025

    Ore. GOP Starts Session With Calls For Broader Budget Look

    Oregon legislators contemplating a $5.8 billion, 10-year transportation funding package should take a broader look at the state's budget in light of a recent report predicting a drop in revenues, Republican lawmakers said Friday.

  • August 29, 2025

    NY Tenants Claim Cos. Hiked Rents, Abused Tax Exemption

    A multifamily real estate company and a property owner were accused by a proposed class in New York state court of illegally raising rents for Long Island City residential tenants by taking advantage of the state's 421-a tax-exemption program.

  • August 29, 2025

    Wis. Revenues Through Fiscal Year $88M Over Estimate

    Wisconsin's general fund revenue collection from June 2024 through July beat estimates by $88 million, according to the state Department of Revenue.

  • August 29, 2025

    Taxation With Representation: White & Case, Paul Weiss

    In this week's Taxation With Representation, private equity firm Sycamore Partners completes its $24 billion acquisition of Walgreens Boots Alliance Inc., telecommunications company EchoStar sells wireless spectrum licenses to AT&T and Keurig Dr Pepper acquires JDE Peet's in a deal that aims to create a "global coffee champion."

  • August 29, 2025

    Mich. General Revenue Jumps $851M From Last Year

    Michigan's general fund revenue from October through July outpaced the same period last year by $851 million, according to the state Budget Office.

  • August 28, 2025

    Colo. Plugs Budget Gaps, Creates Rules For Future Shortfalls

    Colorado enacted a series of tax changes and ordered a halt to certain services Thursday to fill holes that state leaders said were left in the state's budget by this summer's federal tax law, while also adopting requirements for how the governor can address future budget shortfalls.

  • August 28, 2025

    COST Asks Calif. High Court To Review Utility Tax Case

    The California Supreme Court should decide whether AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate from nonutilities, the Council on State Taxation told the California justices.

  • August 28, 2025

    Ore. Worker Owes Income Tax On Wages, Court Says

    An Oregon woman owes income tax on wages she earned in the state, the state tax court ruled, rejecting her argument that the tax didn't apply to her because she wasn't an employee of the state.

  • August 28, 2025

    Hawaii Transient Tax Is Unconstitutional, Cruise Cos. Say

    The extension of Hawaii's 11% transient accommodation tax to cruise ship passengers under a new law violates the U.S. Constitution, a group of cruise companies told a U.S. district court.

  • August 28, 2025

    Ind. Co.'s Software Purchases Tax-Exempt, Dept. Says

    A construction company operating in Indiana was wrongly taxed on purchases of computer software, the Department of State Revenue said after the business proved that several of the purchases qualified for the state's software-as-a-service exemption.

  • August 28, 2025

    Ind. Nonprofit Can't Get Tax Refund On Refreshments

    Indiana's tax department correctly denied a nonprofit a tax refund for food, drinks and room rentals purchased for an education conference, the Department of State Revenue ruled, because the refreshments were meant for members of the organizations.

  • August 28, 2025

    Ind. Farmer Can't Get Tax Break For ATV Purchase

    An Indiana farmer was correctly denied a sales tax break for an all-terrain vehicle he said was used to spray crops, the state's tax department said, finding he failed to prove the vehicle was used for an exempt purpose.

  • August 28, 2025

    Texas House OKs Lower Voter-Approval Property Tax Rate

    Texas would lower its maximum property tax rate permitted by law without voter approval for larger taxing jurisdictions under a bill passed by the state House of Representatives.

Expert Analysis

  • 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.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

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