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State & Local

  • November 05, 2025

    Ore. Tax Court Denies Deductions For Hawaii Condo

    An Oregon couple with a construction-related S corporation were correctly denied most of the income tax deductions they claimed related to work in Hawaii, including a portion of the costs of a condominium rental, the state tax court ruled.

  • November 05, 2025

    Texas Voters Back Increase To Biz Property Tax Exemption

    Texas voters backed a constitutional amendment increasing the state's business property tax exemption as well as a proposal barring taxes on capital gains and securities transactions, according to unofficial election results from the secretary of state's office.

  • November 05, 2025

    NH Receipts Trail Estimates By $29M Through Oct.

    New Hampshire's total receipts from July through October trailed forecasts by $29 million, according to the state Department of Administrative Services.

  • November 05, 2025

    Kansas Tax Collection Through Oct. Beat Estimate By $103M

    Kansas' general fund receipts from July through October exceeded estimates by $103 million, according to the state Division of the Budget.

  • November 05, 2025

    Iowa Total Receipts Through October Down $483M

    Iowa's total receipts from July through October fell $483 million compared to the same period last fiscal year, according to the state Department of Management.

  • November 05, 2025

    Colo. Voters Boost High-Earner Tax For School Meals

    Colorado voters approved ballot measures to raise income taxes on high earners to support the state's free school meals program and to let the state keep excess revenue already collected.

  • November 05, 2025

    NY Bill Would Nix Mobile Telecom Services Sales, Excise Tax

    New York would eliminate state sales and compensating use tax and state excise tax on mobile telecommunication services and authorize local governments to eliminate their portion of sales and use tax for such services under a bill introduced in the state Assembly.

  • November 04, 2025

    DC Council OKs Income Tax On Overtime, Tips

    Washington, D.C., would apply its local income tax to overtime and tipped income and eliminate two business tax breaks under emergency legislation approved by the district council Tuesday to decouple elements of local law from federal tax code.

  • November 04, 2025

    3M Ruling Highlights Loper Bright's Reach In Axing Tax Regs

    A U.S. Supreme Court ruling that gutted deference to agencies took center stage in the Eighth Circuit's recent decision that backed 3M's challenge to transfer pricing rules, signaling the strict statutory analysis that courts may now apply to tax regulations.

  • November 04, 2025

    Calif. OTA Denies Claim For Higher Tax Basis On Home Sale

    Two California residents did not provide enough evidence to show they merited a tax basis in a house they sold beyond what the tax agency allowed, the state Office of Tax Appeals ruled.

  • November 04, 2025

    Ark. Revenue Through October Exceeds Forecast By $91M

    Arkansas' total revenue collection from July through October outperformed estimates by $91 million, the state Department of Finance and Administration reported Tuesday.

  • November 04, 2025

    Ohio Board Bumps Apartment Building's Value

    An apartment building should have its value increased from $24 million to $41.5 million based on its most recent sales price, the Ohio Board of Tax Appeals ruled.

  • November 04, 2025

    Calif. OTA Upholds Co.'s Late Penalty Assessments

    Deutsche Bank Securities owes the late penalty amounts assessed by the California Department of Taxation and Finance because the company failed to show the penalties shouldn't apply to its late and miscalculated tax payments, the state Office of Tax Appeals ruled. 

  • November 04, 2025

    Ore. Can Use Revised Argument In Apple Refund, Court Says

    The Oregon Department of Revenue was correct to use a revised legal theory to determine Apple's tax liability and related refund in a dispute over apportionment, the state tax court said.

  • November 04, 2025

    Texas General Revenue Up 0.5% From Last Year

    Texas general fund revenue in September and October outpaced the same period last year by 0.5%, according to the state comptroller.

  • November 04, 2025

    W.Va. Revenue Through October Beat Estimates By $103M

    West Virginia general revenue collection from July through October outpaced estimates by $103 million, according to the state Department of Revenue.

  • November 04, 2025

    Ill. Senate Measure Would Urge Alignment With Fed. Tax Law

    Illinois lawmakers would urge Democratic Gov. JB Pritzker not to decouple the state's tax policy from tax changes contained in the federal budget law enacted in July under a resolution filed in the state Senate.

  • November 03, 2025

    Insurance Law Firm's Bid For $600K Biz Tax Refund Flops

    Washington appellate judges spurned a Pacific Northwest law firm's request for a roughly $600,000 tax refund on Monday, agreeing with state regulators that the firm owes business taxes on legal services for insurance clients when the litigation unfolded within the Evergreen State.

  • November 03, 2025

    State & Local Tax Takeaways From October

    From continued interest on several fronts in taxing digital products to New York City's proposed regulations for aligning with the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections, October was a busy month in state and local tax. Here, Law360 looks at these and other highlights from the past month.

  • November 03, 2025

    Mo. Overpayment Refund Law Burdens Tax Dept., Report Says

    A change in Missouri law that allowed taxpayers an additional seven years to claim refunds of overpaid sales and use taxes has created administrative burdens for the state Department of Revenue while an increase in overpayments has occurred, the state auditor said in a report.

  • November 03, 2025

    Calif. Co. Owes Sales Tax On $8.7M Purchase, OTA Says

    A California flooring company owes sales tax on $8.7 million in unreported purchases, the state Office of Tax Appeals said in a ruling released Monday, saying the state's tax administration correctly calculated the purchase amount.

  • November 03, 2025

    Tribes Push Supreme Court To Overturn Okla. Tax Ruling

    The Oklahoma Supreme Court incorrectly ruled that a member of the Muscogee Creek Nation owes Oklahoma income tax, groups representing Native American tribes told the U.S. Supreme Court, asking the justices to hear the case and reverse the ruling.

  • November 03, 2025

    Mich. Panel Says Cargo Containers Aren't Taxable Fixtures

    Cargo containers that were used for storage on an agricultural property shouldn't be factored into the parcel's assessed value because they weren't annexed to the property, the Michigan Court of Appeals ruled, reversing a state Tax Tribunal decision.

  • November 03, 2025

    DC Bill Would Keep Income Tax On Tips, Overtime

    Washington, D.C., would decouple from federal tax provisions offering certain business tax breaks and deductions for tips and overtime pay under emergency legislation proposed in the district's council.

  • November 03, 2025

    Veteran Tax Controversy Atty Moves Team To Kostelanetz

    A longtime New Jersey tax attorney and three of his associates have joined Kostelanetz LLP, the boutique tax firm announced Monday, saying it expected them to bolster its tax controversy practice and add to its commitment to volunteer work and legal education.

Expert Analysis

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.

  • A Bad Idea, And Another, And Another: SALT In Review

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    From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

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