State & Local
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									September 08, 2025
									Pa. Top Court Snapshot: Clickwrap Agreements, Mail-In VotesThe Pennsylvania Supreme Court will return from its summer break with a couple of familiar issues, including the heavily litigated issue of discarding undated mail-in ballots and a much-anticipated review of common "clickwrap" agreements for apps and websites. Here are some of the cases the state's justices will hear in their Sept. 9-11 session. 
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									September 08, 2025
									Texas Co. Fights NJ Tax Bill Stemming From Online TrainingsA Texas-based electrical wire manufacturer challenged a New Jersey tax agency's determination that the company couldn't claim P.L. 86-272 tax protections due to online training courses about its products that a contractor offered to New Jersey residents. 
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									September 08, 2025
									Colo. Says Tariffs To Sink Revenue By $681M Over 2 YearsThe tariffs ordered by President Donald Trump could reduce Colorado general fund revenue by $681 million over the next two years, according to a report by the budget office of Gov. Jared Polis. 
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									September 08, 2025
									NY Buyer In Sunoco Bulk Sale Found Liable For Sales TaxA New York auto service company that bought business assets from a Sunoco gas station in a bulk sale is liable for sale tax that had been owed by the seller, a state tax tribunal ruled, saying the buyer failed to notify the state of the sale. 
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									September 08, 2025
									Former Skadden Atty Moves Tax Practice To Simpson ThacherSimpson Thacher & Bartlett LLP has deepened its transactional resources in the New York office with the recent addition of an attorney who moved his practice from Skadden Arps Slate Meagher & Flom LLP after 15 years. 
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									September 08, 2025
									Conn. Tax Atty Wants Full Appeals Court To Rethink Her FiringConnecticut's former tax legal director has asked the full Connecticut Appellate Court to reconsider an appellate panel's ruling that found her firing was proper after she used her work computer to send unauthorized draft legislation to a lobbyist, arguing that as a case of first impression it is important for the full court to weigh in. 
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									September 08, 2025
									IRS Appeals Office Chief Joins Skadden's DC Tax TeamSkadden Arps Slate Meagher & Flom LLP has hired the leader of the IRS Independent Office of Appeals, who brings years of experience helping resolve tax disputes and controversies, to the firm's team in the nation's capital, the firm said Monday. 
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									September 08, 2025
									Mass. Tax Revenue Through August Beats Estimate By $175MMassachusetts' tax revenue collected in July and August exceeded last year's by $175 million, according to a report by the state Department of Revenue. 
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									September 08, 2025
									Pa. Bill Aims To Stop Reassessments For Small ImprovementsPennsylvania would allow small property improvements without the trigger of a reassessment under a bill introduced in the state Senate. 
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									September 08, 2025
									Maryland Projects $206M Revenue Drop From Federal BillMaryland could experience a two-year $206 million drop in revenues due to tax changes in the recent federal budget bill, according to a state report, though total state revenues are estimated to rise in later years. 
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									September 08, 2025
									NY Bill Would OK Taxpayer Address Sharing To Return FundsNew York state would authorize its Department of Taxation and Finance to share taxpayers' addresses with the state comptroller's office for purposes of returning unclaimed funds under a bill introduced in the state Assembly. 
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									September 05, 2025
									Mo. House Resolution Seeks Vote On Narrowed Property TaxMissouri would ask voters to decide if the state should amend its constitution to designate real property as the only property classified for property tax purposes under a joint resolution filed in the state House of Representatives and submitted to a special legislative committee Friday. 
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									September 05, 2025
									Ore. Court Finds Claim For Tax Sale Proceeds UntimelyAn Oregon county violated the U.S. Constitution when it retained the surplus proceeds of a tax sale, a state appeals court ruled, but the property owner's claim for the funds was untimely and a lower court was correct to dismiss it. 
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									September 05, 2025
									Sterlington Adds More Morgan Lewis Private Wealth AttysSterlington PLLC has announced that it is expanding its Philadelphia office, which it launched earlier this summer with a three-person private wealth team from Morgan Lewis & Bockius LLP, by bringing on a team of their former colleagues. 
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									September 05, 2025
									Neb. Says Fed. Budget Act May Cut Tax Revenues By $400MNebraska's Department of Revenue warned that tax changes in the 2025 federal budget act affecting business and individual taxable income may reduce state tax collections by more than $400 million over the next four years. 
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									September 05, 2025
									Ohio Property Owner's Pulling Of Complaint Dooms AppealAn Ohio board of revision lacked jurisdiction to issue a ruling retaining the assessed value of a property after its owner withdrew a complaint challenging the assessment, the state Board of Tax Appeals said, dismissing the owner's appeal of the decision. 
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									September 05, 2025
									Taxation With Representation: Milbank, Wachtell, LathamIn this week's Taxation With Representation, aircraft lessor Air Lease Corp. agrees to a take-private deal, Evernorth Health Services invests billions in Shields Health Solutions, Cadence Design Systems Inc. acquires the design and engineering business of Hexagon AB, and Kraft Heinz Co. plans to split into two independent, publicly traded companies. 
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									September 05, 2025
									Ala. Tax Revenue Through August Up $500M From Last YearAlabama's total revenue collection from October through August exceeded the previous year's by roughly $500 million, according to the state Department of Revenue. 
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									September 05, 2025
									What Tax Pros Read During Their Summer VacationWhat do tax professionals read in their spare time? A wide variety of books, it turns out. Here, Law360 looks at the books enjoyed by tax lawyers, professors and analysts who spoke with Law360. 
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									September 04, 2025
									NY AG Appeals Toss Of $500M Trump Fine In Civil Fraud CaseNew York's attorney general said Thursday she will challenge an appeals court's decision to throw out what it called an "excessive" $489 million civil fraud penalty against President Donald Trump and his sons, his companies, and executives of his companies. 
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									September 04, 2025
									ABA Tax President-Elect Plans To Build On Section's SuccessLisa Zarlenga, a Steptoe LLP partner, is serving as president-elect of the American Bar Association's Section of Taxation for the 2025–2026 term, officially taking on the role this month with the goal of building the strength of the organization for the next generation of tax attorneys. In an interview with Law360, Zarlenga discussed what she enjoys about tax practice, how the section has shaped her career and her vision for strengthening the organization to support future generations of tax attorneys. 
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									September 04, 2025
									Kansas August Tax Collections Beat Forecast By 3.9%Kansas collected $692.3 million in taxes in August, exceeding the state's estimate by 3.9%, or $26.2 million, the state Department of Revenue announced Thursday. 
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									September 04, 2025
									Florida's Net Revenue In July Sinks $7M Below EstimateFlorida's net revenue in July underperformed forecasts by $7 million, the state Department of Revenue said. 
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									September 04, 2025
									Liberal Groups Propose Tax Rate Hike For Colo. High EarnersColorado would ditch its current flat income tax rate, impose a higher rate on high earners and cut taxes for most residents under measures proposed by a coalition of liberal groups for the November 2026 ballot. 
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									September 04, 2025
									Iowa Total Receipts Collection Through August Down $332MIowa's total receipts from July through August underperformed the same period last year by $332 million, according to a state Department of Management report released Thursday. 
Expert Analysis
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								Litigation Inspiration: Reframing Document Review  For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben. 
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								California Supreme Court's Year In Review  Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule. 
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								Meeting A New Tax Across The River: SALT In Review  From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								3 Ways To Train Junior Lawyers In 30 Minutes Or Less  Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields. 
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								The Bar Needs More Clarity On The Discovery Objection Rule  Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office. 
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								States, Taxes And Scorecards: SALT In Review  From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								So You Want To Move Your Law Practice To Canada, Eh?  Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison. 
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								Promoting Diversity In The Selection Of ADR NeutralsExcerpt from  Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler. 
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								Considering Chevron's End Through A State Tax Lens  States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland. 
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								Kentucky Tax Talk: Finally Better Online Records At Revenue?  The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown. 
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								Striking A Balance Between AI Use And Attorney Well-Being.jpeg)  As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor. 
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								Overreach In Texas And An Acronym In Peril: SALT In Review  From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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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.