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State & Local

  • September 11, 2025

    Tax Definitions For Digital Products Eyed By MTC Study Group

    A study group tasked with defining certain digital products聽for state聽taxation purposes聽offered ways to distinguish between those products Thursday in a presentation to a Multistate Tax Commission work group.

  • September 11, 2025

    ABA Tax Chair Seeks To Maintain Section's Ties With IRS

    The new chair of the American Bar Association's Section of Taxation steps in during a rocky period for the profession amid departures of federal tax employees and clashes between the Trump administration and the ABA. Here, she outlines her priorities for the section, from boosting engagement with members to reinforcing ties with the U.S. Department of the Treasury and Internal Revenue Service.

  • September 11, 2025

    Pa. Justices Seek Fair Process For Picking Tax Appeals

    Pennsylvania's Supreme Court grappled Thursday with whether a school district's tax assessment appeals ran afoul of prior rulings upholding the uniformity clause of the state Constitution, suggesting that any criteria for choosing appeals might favor one kind of property over another.

  • September 11, 2025

    Montana Tribe Members Ask To Join Justices' Tariff Suit Review

    Members of the Blackfeet Nation have asked the U.S. Supreme Court to join its review of cases challenging President Donald Trump's emergency tariffs, telling the justices that their arguments' inclusion in the matter is essential to support tribal rights under federal law.

  • September 11, 2025

    Ohio Revenues Through August Beat Estimates By $30M

    Ohio's general fund revenue in July and August outpaced estimates by about $30 million, according to the state Office of Budget and Management.

  • September 11, 2025

    Minn. Revenue Beat August Forecast By $86M

    Minnesota's total revenue in August exceeded estimates by $86 million, according to the state Department of Management and Budget.

  • September 11, 2025

    Alabama Panel Upholds Assessment On 'Tax Protestor'

    An Alabama man who had asserted "tax protestor" arguments made no valid claim that the state's income tax laws have been erroneously applied to him, the Alabama Tax Tribunal said, rejecting his challenge of a tax assessment.

  • September 11, 2025

    Calif. Revenue Through Aug. Beats Estimate By $2B

    California's total revenue in July and August exceeded a government forecast by $2 billion, the state controller's office said.

  • September 11, 2025

    Minn. Man Can Seek Tax Break For Assisted Living Unit

    A Minnesota resident of an assisted living facility owned by a tax-exempt nonprofit corporation may seek a tax exemption for his unit, the state's tax court said, rejecting a county's motion to dismiss the claim.

  • September 10, 2025

    Texas Justices Wary Of Shifting Franchise Tax Calculation

    The Texas Supreme Court on Wednesday pushed an energy company to explain why the Texas tax code would make it eligible for a refund for bunker oil sold in the Lone Star State, asking where it should look in the law to create a "destination test" for state franchise taxes.

  • September 10, 2025

    The Tax Angle: New Extenders, Housing Credits

    From a look at the new tax extenders included in the Republican Party's budget reconciliation law聽and the law's expanded housing tax credit, here's a peek into a reporter's notebook on a few developing tax stories.

  • September 10, 2025

    Colo. Gov. Urges Extension Of Fed. Enhanced Premium Credit

    Congress should act to preserve the tax credit that subsidizes individual market health plans, Colorado Gov. Jared Polis told the state's congressional delegation, warning of significant premium increases if the credit is allowed to expire after this year.

  • September 10, 2025

    Disney, IHOP Parent Ask Mich. Panel To Redo Escheat Ruling

    Disney and the parent company of IHOP asked a Michigan appeals court to reconsider its finding that unclaimed property audit determinations create a new legal obligation for businesses to remit property to the state, arguing the decision renders the statute of limitations meaningless.

  • September 10, 2025

    Miss. Landscape Biz. Can't Cut Sales Tax Bill, Court Says

    A landscaping business owes $154,000 in sales tax, a Mississippi appeals court ruled,聽agreeing with a lower court that the owner failed to present adequate records showing the company's gross taxable revenue.

  • September 10, 2025

    Schenck Price Adds Int'l Tax Pro In NJ From Solo Shop

    Schenck Price Smith & King LLP expanded its international tax group this week with the addition of an expert in tax planning for both inbound and outbound companies, institutional investors and investment funds.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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聽New York City Tax Appeals Tribunal ruled, finding the transfers were taxable.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state鈥檚 new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

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