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State & Local

  • September 22, 2025

    Mich. Says No Redo Needed Of Disney, IHOP Escheat Ruling

    A Michigan appeals court should deny a request by Disney and the parent company of IHOP to reconsider its finding that unclaimed property audit determinations create new obligations to remit property, the state's Department of Treasury argued, saying further litigation could resolve any open questions from the decision.

  • September 22, 2025

    Mass. Court Says Property In Historic District Isn't Tax-Exempt

    A Massachusetts man failed to prove his property was tax-exempt because it was "taken" by the government when the city designated the property to be in a historic district, the state appellate court ruled Monday. 

  • September 22, 2025

    La. Regs Would Specify Docs For Claiming Inventory Credit

    Louisiana would establish information and documentation requirements for taxpayers seeking to claim an inventory tax credit under regulatory amendments proposed by the state Department of Revenue.

  • September 22, 2025

    Tenn. Revenues In August Up $16M From Estimates

    Tennessee revenue collection in August outpaced forecasts by $16 million, the Department of Revenue reported.

  • September 19, 2025

    Feds Urge Justices To Back Trump's Emergency Tariffs

    The federal government told the U.S. Supreme Court Friday that lower courts incorrectly determined President Donald Trump's emergency tariffs unlawful under a statute that gives the executive broad authority to regulate the economy in matters of national emergency,.

  • September 19, 2025

    Mich. Supreme Court Won't Review Stormwater Fee Disputes

    The Michigan Supreme Court declined Friday to review a pair of challenges to Detroit and Ann Arbor's stormwater fees, allowing lower court opinions to stand that said the fees were not taxes subject to constitutional limits.

  • September 19, 2025

    Pillar 2 At 4: High Compliance Costs, Low Tax Liabilities

    Four years after countries agreed to an international minimum corporate tax regime known as Pillar Two, finance executives and policy observers are voicing a common refrain: multinational companies likely will pay more compliance costs than actual taxes under the new rules.

  • September 19, 2025

    Ore. Tax Court Must Defer To Dept.'s Rules, Justices Say

    The Oregon Tax Court erred when it failed to defer to the Department of Revenue's assessment rules and decided to use a different valuation method in valuing a utility company's property, the state Supreme Court ruled.

  • September 19, 2025

    Conn. Panel OKs Nix Of Manufacture Tax Break For Solar Site

    A solar facility isn't entitled to a manufacturing tax exemption, the Connecticut Appellate Court ruled Friday, affirming a lower court's finding that the personal property tax exemption statute at issue doesn't apply to equipment that generates electricity.

  • September 19, 2025

    SD High Court Tosses Tax Valuation Of Protected Wetlands

    A South Dakota circuit court erred in rejecting testimony for property owners regarding the actual value of their land, which is subject to perpetual wetland conservation easements, the state Supreme Court ruled, remanding the case back to the lower court.

  • September 19, 2025

    Miss. Total Revenue Collection Up $48M From Last Year

    Mississippi's general fund revenue in July and August outpaced last year during the same period by $48 million, according to the state Department of Revenue.

  • September 18, 2025

    SC Rules Scaffolding Use For Insulation Isn't Taxable

    A customer who hired a contractor to install insulation does not owe sales tax on the rental of scaffolding that the contractor needed to do the job, South Carolina's tax agency said in a private letter ruling released Thursday.

  • September 18, 2025

    Mich. House Bill Would Levy State's Use Tax On Advertising

    Michigan would extend the state's 6% use tax to the use or consumption of advertising services under a bill introduced in the state House of Representatives.

  • September 18, 2025

    Auto Co. Accuses Conn. Revenue Dept. Of Fumbling Depos

    An auto wholesaler accusing Connecticut's tax commissioner of levying a double tax on warranties attached to vehicles sold out of state wants the Department of Revenue Services sanctioned for failing to properly prepare two witnesses for Sept. 12 depositions.

  • September 18, 2025

    Paychex Asks NY Panel To Revive Challenge To Tax Regs

    Paychex asked a New York state appellate court to invalidate apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, arguing that a lower court brushed aside a conflict between the rules and an underlying tax law when it dismissed the case.

  • September 18, 2025

    DC Council OKs $3B Stadium Deal With Tax Abatements

    Washington, D.C., would bring professional football back to the Robert F. Kennedy Stadium site under legislation passed by the city council including bond authorization, tax exemptions and commitments for mixed-use development around the site.

  • September 18, 2025

    NC Revenue Collection In July Up $140M

    North Carolina's general revenue collection in July beat last year's total in the same month by $140 million, according to the state controller's office.

  • September 17, 2025

    Tribal Members Tell 9th Circ. Tariff Suit Belongs In Fed. Court

    Counsel for members of the Blackfeet Nation tribe told the Ninth Circuit on Wednesday their suit challenging President Donald Trump's emergency tariffs should stay in federal district courts, where constitutional and congressional claims over tribal commerce must be heard.

  • September 17, 2025

    Calif. Exempts Wildfire Settlements From Tax

    California will offer victims of wildfires an exemption from personal income tax on settlement money received between 2021 and 2029 under a bill signed Wednesday by Democratic Gov. Gavin Newsom.

  • September 17, 2025

    Spencer Fane Adds Corporate, RE Attys In The Midwest

    Spencer Fane LLP announced the addition of two new attorneys in the Midwest this week — a partner joining its corporate and business transactions group and a counsel joining its real estate group.

  • September 17, 2025

    Ind. Tax Board Upholds Nestle Plant's Valuation

    An Indiana manufacturing facility operated by Nestle was accurately assessed in 2018, 2022 and 2023, the state Board of Tax Review said, but the board reverted the building's 2019 through 2021 valuations after finding the assessor failed to justify a more than 5% assessment increase.

  • September 17, 2025

    Ore. Sen. Again Delays Vote On $4.3B Transportation Tax Hike

    For the second time, Oregon lawmakers delayed the final vote on a transportation bill with $4.3 billion in tax and fee increases, as Senate Democrats await the return of a lawmaker facing health issues whose vote may be needed for passage.

  • September 17, 2025

    Mich. House Bill Seeks Tax Breaks For Tips, OT, Loan Interest

    Michigan would follow the new federal tax deductions for certain tip income, overtime and vehicle loan interest under a bill introduced in the state House of Representatives.

  • September 17, 2025

    NY Total Tax Collection Through Aug. Up $5B From Last Year

    New York's total tax collection from April through August was roughly $5 billion ahead of forecasts, according to the Department of Taxation and Finance.

  • September 16, 2025

    CarMax Distorted Business Activity, SC Tells Appeals Court

    CarMax used intercompany transactions to distort an entity's business activity and its tax burden in South Carolina, the state's tax agency told an appeals court, urging it to uphold the finding of an administrative law court.

Expert Analysis

  • Bad Ideas From Coast To Coast: SALT In Review

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    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.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    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.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    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.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    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.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    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.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    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.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    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.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    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.

  • An Associate's Guide To Career Development In 2025

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    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.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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