State & Local

  • April 09, 2024

    Trump Loses 2nd Appellate Bid To Pause NY Criminal Trial

    A New York state appellate judge refused Tuesday to delay Donald Trump's upcoming criminal hush-money trial while the former president challenges a gag order, just one day after a different appeals judge declined to halt the trial due to supposed jury pool bias.

  • April 09, 2024

    Biz Group Looks To Sink NY's Tax Rule For Internet Activities

    A New York regulation outlining when certain online activities by out-of-state businesses exceed a federal law's protections against state income taxes unconstitutionally narrows the law's scope, the American Catalog Mailers Association said Tuesday in announcing a complaint filed in New York state court.

  • April 08, 2024

    NRA, LaPierre, Execs Seek To Ax $6M Misconduct Verdict

    The National Rifle Association, its longtime CEO Wayne LaPierre and two other executives asked a New York judge to throw out a Manhattan jury's verdict that they improperly used donor money, among other misconduct, and owe the gun rights group a total of $6.4 million.

  • April 08, 2024

    No Tax Cuts Or Hikes In Va. Budget, Youngkin Now Says

    Virginia would have neither tax cuts nor tax increases in the next biennial budget under an updated plan released Monday by Gov. Glenn Youngkin, who said he knew he must compromise with the Democratic-run General Assembly.

  • April 08, 2024

    Vermont Senate Receives New Top Income Tax Rate Bill

    Vermont would create a top income tax rate of 11.75% under a bill passed by the state House of Representatives and sent to the state Senate.

  • April 08, 2024

    Minn. Retroactively Delays Cut To NOL Deduction

    Minnesota is retroactively delaying a cut to its maximum income tax deduction for net operating losses under legislation signed into law Monday, correcting an error in a tax package enacted last year.

  • April 08, 2024

    RI Bill Would Expand Tax Break For Renewable Energy Items

    Rhode Island would expand a sales tax exemption for renewable energy products under a bill introduced in the state Senate.

  • April 08, 2024

    Va. Will Allow Installment Agreements For 'Omitted' Taxes

    Virginia will allow local officials to create installment agreements for those assessed taxes that should have been assessed in previous years, under a bill signed by Gov. Glenn Youngkin.

  • April 08, 2024

    Trump Can't Move Hush Money Trial, NY Appeals Judge Says

    A New York appellate judge on Monday denied Donald Trump's request to halt his upcoming hush money trial due to what the former president cast as a hopelessly biased jury pool in Manhattan, as he awaited a hearing on his separate bid to lift a gag order.

  • April 08, 2024

    Tenn. Extends Counties' Ability To Hire Collection Agents

    Tennessee removed the sunset date on a law that allows county trustees to hire collection agents to collect delinquent tangible personal property taxes under a bill signed by the governor. 

  • April 08, 2024

    Md. Lawmakers OK Tobacco Tax, Vehicle Fee Boosts

    Maryland smokers and motorists would pay about $453 million in additional taxes and fees in the next fiscal year under a $63 billion budget approved by lawmakers and heading to the governor.

  • April 05, 2024

    Parents Seek Justices' Review Of Private School Funding Law

    Five Michigan families want the U.S. Supreme Court to hear their challenge to a Michigan constitutional provision that they say prevents them from using tax-advantaged education savings accounts to pay for religious school tuition, alleging the law amounts to religious discrimination.

  • April 05, 2024

    Arizona Loses Bid To Bar Federal Tax On One-Time Rebates

    A federal court declined Friday to bar federal taxation of Arizona's one-time state tax rebates issued last year, rejecting the state's move for a preliminary injunction against the Internal Revenue Service.

  • April 05, 2024

    Iowa Senate Panel OKs Tax Withholding On Sports Betting

    Iowa would levy the state's income tax on winnings from sports betting as part of a bill advanced by the Senate Ways and Means Committee.

  • April 05, 2024

    NH Revenues Through March Outpace Forecast By $104M

    New Hampshire's general fund receipts were higher than budget estimates by $104 million from July through March, according to a monthly report by the state Department of Administrative Services.

  • April 05, 2024

    Colo. Expands Quarterly Sales Tax Filing To More Taxpayers

    Colorado will allow the state Department of Revenue to authorize quarterly sales and use tax filings for more taxpayers under a bill signed by the governor. 

  • April 05, 2024

    Disney, Eatery Co.'s Escheat Win 'Illogical,' Mich. Justices Told

    Michigan's treasurer asked the state Supreme Court on Friday to find that audits of Disney and a restaurant company paused the statute of limitations to require them to turn uncashed checks over to the state, calling lower court rulings in the companies' favor "illogical."

  • April 05, 2024

    Mont. Revenue Through March Down From Prior Year

    Montana general fund revenue from July through March was down $193 million compared with the same period last fiscal year, the state Department of Revenue said in a report.

  • April 05, 2024

    NC High Court Snapshot: Law Firm Battles Defamation Suit

    The Supreme Court of North Carolina has a stacked calendar heading into spring arguments, from an appeal over Black-owned properties targeted for demolition to a law firm's attempt at dodging defamation claims over allegations of voter fraud.

  • April 05, 2024

    Ohio Tax Agency Finalizes Updated Regs For Data Processing

    The Ohio Department of Taxation updated the definition of "automatic data processing" in state sales and use tax regulations, according to a final administrative rule dated Friday that incorporates guidance from a recent state Supreme Court ruling.

  • April 05, 2024

    Ore. Will Exempt Farm Machinery From Property Tax

    Oregon will exempt farm machinery from property tax under a bill signed by the governor.

  • April 05, 2024

    Mo. General Revenue Through March Up $50M From 2023

    Missouri's general revenue collections from July through March were $50 million higher than in the same period last fiscal year, the state Office of Administration said in a monthly revenue report.

  • April 05, 2024

    Mich. General Revenue Through Feb. Up $241M

    Michigan general revenue collection from October through February was $241 million higher than during the same period last year, according to a monthly report by the state budget office.

  • April 05, 2024

    Maine Revenue Through Feb. Tops Estimate By $15M

    Maine general revenue collection from July through February was up $15 million from the budget estimate, according to a monthly report by the state Department of Administrative and Financial Services.

  • April 05, 2024

    Calif. Agency Boss Named Tax Group's Board President

    The director of California's tax department will take the role of president of the Federation of Tax Administrators' board of trustees, the group said Friday.

Expert Analysis

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

  • A Bold Idea And A Striking Disregard: SALT In Review

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    From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

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    When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.

  • How Clients May Use AI To Monitor Attorneys

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    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

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    The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.

  • Breaking Down High Court's New Code Of Conduct

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    The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.

  • Legal Profession Gender Parity Requires Equal Parental Leave

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    To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.

  • 'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor

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    Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.

  • An Unsound Silence: SALT In Review

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    From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Year-End Look At Florida's Capital Investment Tax Credit

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    Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.

  • Understanding Discovery Obligations In Era Of Generative AI

    Excerpt from Practical Guidance
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    Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.

  • The Case For Post-Bar Clerk Training Programs At Law Firms

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    In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.

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