State & Local
-
July 07, 2025
Calif. OTA Says COVID Delay Doesn't Extend Refund Deadline
The postponement of a tax due date does not affect when the clock for refund claims starts running, the California Office of Tax Appeals said in a pending precedential opinion released Monday that involved a pandemic-related extension.
-
July 07, 2025
Calif. Boat Dealer Doesn't Owe Tax On Manufacturer's Rebate
A California boat dealer does not owe sales tax on one of the promotional allowances it was given by a boat manufacturer despite running a deal on the manufacturer's brand of boats after receiving the allowance, the state Office of Tax Appeals said in a ruling released Monday.
-
July 07, 2025
Calif. Tax Appeals Office Has Jurisdiction On Refund Cases
The California Office of Tax Appeals, not the Franchise Tax Board, has jurisdiction over a refund claim filed by a couple who had already paid $755,000 in taxes, penalties and interest, according to a precedential OTA opinion released Monday.
-
July 07, 2025
RI Justices Reject Verizon's $21M Refund Over Depreciation
A Rhode Island trial court correctly found that the state applied the correct depreciation approach to property owned by Verizon, the state Supreme Court ruled, affirming the denial of the company's $21 million refund request.
-
July 07, 2025
Mass. Enacts $61B Budget With No Tax Hikes
Massachusetts will operate with a nearly $61 billion budget in fiscal year 2026 under legislation signed by Democratic Gov. Maura Healey that doesn't entail any tax increases.
-
July 07, 2025
California Man On Hook For Former Business's Sales Tax
A California man who was the responsible party for his business that operated a restaurant franchise willfully failed to pay the business's sales tax liability and must cover the remaining debt, the state Office of Tax Appeals said in a ruling released Monday.
-
July 07, 2025
Calif. Contractor Denied Sales Tax Deduction
A California construction contractor failed to prove it was entitled to a deduction of sales tax paid on purchases for resale, the state Office of Tax Appeals said in a ruling released Monday.
-
July 07, 2025
Maine Authorizes Task Force To Explore Property Tax Changes
Maine authorized the creation of a task force to explore the need for legislation and constitutional amendments to provide more effective property tax relief for residents under a bill signed by the governor.
-
July 07, 2025
Alabama Couple Can Deduct Farm Expenses, Tribunal Rules
An Alabama couple can claim business expense deductions related to their farm because the farm was run as a for-profit business, the state's tax tribunal ruled.
-
July 07, 2025
Iowa Total Receipts Fall $616M From Last Year
Iowa's general revenue collection for the fiscal year that ended last month dropped from the prior year's total by $616 million, according to a report by the state's Department of Management.
-
July 07, 2025
Arkansas Revenues Through June Beat Forecast By $153M
Arkansas' net general revenues from July through June exceeded expectations by $153 million, the state Department of Finance and Administration reported.
-
July 03, 2025
Colo. Sales Tax Applies To Netflix Subscriptions, Court Rules
Netflix's streaming services in Colorado are tangible personal property subject to sales tax, a state appeals court ruled, reversing a district court's finding that the subscriptions were not taxable under state law because they were not tangible physical items.
-
July 03, 2025
G7 Deal's Details To Dictate How US Cos. Fare Under Pillar 2
Republicans' international tax changes in their major reconciliation bill that passed Thursday raise questions about the U.S. tax system's ability to coexist with the OECD-designed Pillar Two global minimum tax regime.
-
July 03, 2025
Top State & Local Tax Policies Of 2025: Midyear Report
Some states have sought to change their tax regimes this year to target high-income earners in a bid to increase revenue. But others have done the opposite, opting to continue tax cuts even though federal funding for social programs may be constrained by the proposed federal budget. Here, Law360 looks at some of the top trends in state and local tax policy so far in 2025.
-
July 03, 2025
Circuit-By-Circuit Recap: Justices Send Message To Outliers
It was a tough term at the U.S. Supreme Court for two very different circuits — one solidly liberal, one solidly conservative — that had their rulings overturned in eye-popping numbers. But it was another impressive year for a relatively moderate circuit that appears increasingly simpatico with the high court.
-
July 03, 2025
The Moments That Shaped The Universal Injunction Case
The U.S. Supreme Court voted along ideological lines when it hindered the ability of federal district court judges to issue nationwide pauses on presidential policies, but that outcome didn't seem like a foregone conclusion during oral arguments earlier this year. What do the colloquies suggest about the justices' thinking? Here are some moments that may have swayed them.
-
July 03, 2025
Wisconsin Cuts Income Tax In Final Budget Compromise
Wisconsin will increase the income threshold subject to the state's second-lowest income tax rate as part of a biennial budget deal signed by the state's Democratic governor Thursday, which will also secure roughly $1.3 billion in tax relief.
-
July 03, 2025
Trump Signs Republicans' Massive Tax, Policy Bill Into Law
In a resounding political victory, President Donald Trump signed congressional Republicans' sweeping tax and policy bill the day after the House narrowly passed the Senate's version of the budget legislation.
-
July 03, 2025
The Firms That Won Big At The Supreme Court
The number of law firms juggling three or more arguments before the U.S. Supreme Court this past term nearly doubled from the number of firms that could make that claim last term.
-
July 03, 2025
Breaking Down The Vote: The High Court Term In Review
The U.S. Supreme Court once again waited until the term's closing weeks — and even hours — to issue some of its most anticipated and divided decisions.
-
July 03, 2025
Maine Conforms Tax Statutes With Federal Code Through 2024
Maine conformed its tax statutes to the Internal Revenue Code as amended through 2024 under a bill signed by the governor.
-
July 02, 2025
Top Federal Tax Policies Of 2025: Midyear Report
At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.
-
July 02, 2025
Okla. Justices Say Tribal Citizen Must Pay State Income Taxes
Oklahoma's high court upheld a decision to deny a state tax-exempt status for a member of the Muscogee (Creek) Nation, saying that a 2020 U.S. Supreme Court decision affirming the boundaries of the tribe's reservation does not apply in the dispute.
-
July 02, 2025
Mich. House Bills Seek Biodiesel Income Tax Credits
Michigan would offer income tax credits to producers and sellers of biodiesel fuel under a pair of bills introduced in the state House of Representatives.
-
July 02, 2025
La. Reverts To Former Tax Rule For Drop Shipment Sourcing
Louisiana retroactively reinstated its long-standing state sales tax sourcing practice for drop shipments under a bill that became law without the governor's signature.
Expert Analysis
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
-
Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
-
This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
-
Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.