State & Local
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September 10, 2025
Ore. County Failed To Tell Biz It Lost Tax Break, Court Says
An Oregon meat processor was justified in failing to timely appeal property assessments because it was never notified in writing by a county assessor of its exclusion from an enterprise zone tax incentive program, the state tax court ruled.
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September 10, 2025
SD Total Revenues Through August Beat Last Year by $6M
South Dakota's general fund revenue in July and August outpaced the same period last year by roughly $6 million, according to the state Bureau of Finance and Management.
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September 10, 2025
Kirkland Adds Fintech Regulatory Partner From McDermott
Kirkland & Ellis LLP has enhanced its fintech regulatory compliance capabilities in New York with the addition of an experienced corporate partner who joins the firm from McDermott Will & Schulte.
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September 09, 2025
SC Panel Weighs Whether Tractor Supply Shifted Income
A South Carolina appellate panel wrestled Tuesday with whether the state Department of Revenue exceeded authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce its state corporate tax liability.
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September 09, 2025
Mass. Lawmakers Pitch Local Real Estate Transfer Taxes
Massachusetts cities would have the option of levying fees on real estate transfers worth more than $1 million to help fund affordable housing efforts under legislation pitched Tuesday to a joint House-Senate panel.
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September 09, 2025
Justices Grant Fast-Track Review For Trump Tariff Suit
The U.S. Supreme Court will fast-track its consideration of the government's appeal of a Federal Circuit ruling that President Donald Trump's tariffs under the International Emergency Economic Powers Act are unlawful, according to a Tuesday order.
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September 09, 2025
NY Appeals Tribunal Finds Property Transfers Triggered Tax
A New York administrative law judge mischaracterized a transaction from when a property was transferred between related entities, the New York City Tax Appeals Tribunal ruled, finding the transfers were taxable.
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September 09, 2025
Mo. Revenues Through August Rise $95M From Last Year
Missouri's general fund revenue collection in the first two months of the fiscal year outpaced last year during the same time period by $95 million, according to the state Department of Revenue in a report released Tuesday.
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September 09, 2025
Ore. Owes ABC Enhanced Interest After Order, Tax Court Says
Oregon's tax department must pay an enhanced interest rate on a refund due to entertainment giant ABC starting 61 days after the state tax court's order on the matter, the tax court said, regardless of whether that judgment is appealed to the state Supreme Court.
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September 09, 2025
NC Revenues In 2025 Fiscal Year Beat Last Year By $865.5M
North Carolina's revenue collection in fiscal year 2025 outpaced the previous year's collection by $865.5 million, the state controller reported Tuesday.
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September 09, 2025
Colorado Justices Uphold Rejection Of City's Telecom Tax
Tax ordinances in a Colorado city aimed at telecommunications providers, including a T-Mobile subsidiary, established new taxes without voter approval in violation of the state's Taxpayer Bill of Rights, the state Supreme Court ruled.
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September 09, 2025
States Urge Justices To Quickly Rule Against Trump's Tariffs
The U.S. Supreme Court should quickly consider the appeal of the Federal Circuit's ruling that President Donald Trump's emergency tariffs are unlawful and affirm that the International Emergency Economic Powers Act doesn't provide the authority to impose duties, the states challenging the measures told the justices this week.
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September 09, 2025
Alaska Sourcing, Online Biz Apportionment Shift Sent To Gov.
Alaska would shift out-of-state companies doing business in the state to market-based sourcing and adopt single-sales-factor apportionment for "highly digitized businesses" that complete at least 50% of their sales in the state electronically under a bill sent to the governor.
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September 08, 2025
JetBlue Loses Fla. Tax Fight Over Airline Revenue Miles
A Florida judge rejected JetBlue's claims that the state's method of apportioning airline income by counting miles flown outside the state's borders is unconstitutional, saying that the formula ensures that "Florida reaches no more than its fair share" of tax.
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September 08, 2025
Pa. Top Court Snapshot: Clickwrap Agreements, Mail-In Votes
The 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 Trainings
A 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 Years
The 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 Tax
A 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 Thacher
Simpson 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 Firing
Connecticut'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 Team
Skadden 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 $175M
Massachusetts' 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 Improvements
Pennsylvania would allow small property improvements without the trigger of a reassessment under a bill introduced in the state Senate.Â
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September 08, 2025
Maryland Projects $206M Revenue Drop From Federal Bill
Maryland 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 Funds
New 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.
Expert Analysis
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A Proposal With Sugar On Top In Mass.: SALT In Review
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.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
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.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
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.
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National Bank Act Rulings Facilitate More Preemption Analysis
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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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.