State & Local

  • April 12, 2024

    Petition Watch: Judge DQs, 'Excessive' Damages & Price Wars

    A former al-Qaida member has asked the U.S. Supreme Court to clarify disqualification protocol for judges overseeing a case related to their prior work as a government attorney, and energy drink manufacturers want the court to develop a modern-day test to determine if companies qualify as price-discrimination competitors. Here's four high court petitions filed recently that you might've missed.

  • April 12, 2024

    NJ Gives Counties Power To Up Tax After Paying Off Debt

    New Jersey will allow counties greater authority to impose property taxes after retiring debts under a bill signed into law by Democratic Gov. Phil Murphy.

  • April 12, 2024

    NJ Tax Court Awards Refunds To Web-Based Services Co.

    The New Jersey Tax Court on Friday awarded a web-based services company more than a half a million dollars in refunds, saying the company's use of market-based sourcing to compute the numerator of its state receipts fraction was valid.

  • April 12, 2024

    Ohio March Revenue Falls 9.6% Below Estimates

    Ohio general revenue for March was $171 million, or 9.6%, below estimates, the state Office of Budget and Management reported, attributing the change to large income tax refunds. 

  • April 12, 2024

    Miss. Justices Told Gas Co.'s Freight Charges Subject To Tax

    A natural gas transportation company operating in Mississippi was required to pay use tax on freight charges paid to a third party when it purchased items, the state Department of Revenue told the state's high court. 

  • April 12, 2024

    Trump Trial's Anonymous Jury Signals Sacrifice Of Service

    As jury selection begins Monday in the criminal trial of former president Donald Trump, the panel's identities will remain shielded from the public and the media. So-called anonymous juries are relatively new and rare, but they're being used more and more for high-profile cases in an age of doxxing and political polarization.

  • April 12, 2024

    La. Board Says Private Foundation Buildings Are Tax-Exempt

    The Louisiana tax appeals board ruled that four buildings owned by a private foundation and leased to commercial tenants are exempt from property tax, as they support research opportunities at the University of New Orleans.

  • April 12, 2024

    The Week In Trump: Catch Up On The Ex-President's Cases

    Donald Trump and his legal team proved this week that they are nothing if not persistent as they repeatedly tried – and failed – to hit the brakes on the former president's rapidly approaching porn star hush money trial in Manhattan.

  • April 12, 2024

    NJ Tax Collections Through March Dip $681M

    New Jersey's general revenue collection for July through March was down $681 million compared with the same period last fiscal year, according to a monthly report by the state Department of the Treasury published Friday.

  • April 12, 2024

    SC General Revenue Down $23M From Last Year, Board Says

    South Carolina's general revenue collection was $9.2 billion from July to March, down by $23 million from the collection during the same period the previous year, the state Board of Economic Advisors reported.

  • April 12, 2024

    Colo. House Plan Seeks Ballot Question On Property Tax Caps

    Colorado voters would decide whether to limit property tax revenue growth in a jurisdiction under a ballot measure to amend the state constitution proposed in a House resolution. 

  • April 12, 2024

    Colo. House Panel OKs Affordable Housing Credit Expansion

    Colorado would increase the amount of money allocated to the state's affordable housing tax credit under a bill approved by the state House Finance Committee.

  • April 12, 2024

    Taxation With Representation: Freshfields, Kirkland & Ellis

    In this week's Taxation with Representation, eBay acquires Collectors' Goldin auction house, Vertex Pharmaceuticals buys Alpine Immune Sciences, Vista Equity Partners purchases Model N and Tradeweb Markets buys Institutional Cash Distributors.

  • April 12, 2024

    Trump Voir Dire Aims To Keep Ballot Box Out Of The Jury Box

    As jury selection begins Monday in the first-ever criminal trial against a former president, experts say both the Manhattan District Attorney's Office and lawyers for Donald Trump will rely on voir dire questioning and social media sleuthing to keep out jurors who'd use their civic duty to "have a stronger vote in the next presidential election."

  • April 11, 2024

    Biz Owners Tell House Panel Extending Tax Cuts Is Crucial

    It is essential that Congress extends provisions of the 2017 tax law that are set to expire in 2025, especially the law's pass-through deduction, business leaders told the House Ways and Means Committee on Thursday.

  • April 11, 2024

    Mich. Justices Wade Into Due Process Fight Over Tax Appeal

    The Michigan Supreme Court will review a dispute over whether a packaging company's tax exemption appeal can be heard by the state's Tax Tribunal, the court said in an order.

  • April 11, 2024

    Minn. Bill Aims To Expand Sales Tax Break For Baby Products

    Minnesota would expand an existing sales and use tax exemption for certain baby products to include all baby products under a bill introduced Thursday in the state Senate.

  • April 11, 2024

    Maine Eliminates Municipal Property Tax Levy Limits

    Maine will no longer set limits on the amount that local municipalities can increase property taxes by each year as part of a law signed by the state's governor.

  • April 11, 2024

    Minn. Senate Bill Seeks Sales Tax Break For School Supplies

    Minnesota would exempt all school supplies from sales and use tax under a bill introduced Thursday in the state Senate.

  • April 11, 2024

    Proskauer Adds Kirkland Partner For Tax, Estate Issues

    Proskauer Rose LLP has added to its private client services department a partner from Kirkland & Ellis LLP who specializes in developing domestic and international tax and estate plans for clients with very high net worth, the firm announced.

  • April 11, 2024

    NY ALJ Denies Tax Refund For Leased Car Moved To Pa.

    A New York resident was correctly denied a partial sales and use tax refund on a leased vehicle for a period after he moved to Pennsylvania, a New York administrative law judge determined Thursday.

  • April 11, 2024

    Calif. Panel OKs Requiring Disclosure Of Sales Tax Rebates

    California would require local jurisdictions to publish agreements that result in direct or indirect payment, diversion or rebate of local sales tax revenue and to disclose information to the state under a bill advanced by the state Assembly's tax panel.

  • April 11, 2024

    Tenn. Senate Rejects Less Costly Corp. Tax Break Plan

    The Tennessee Senate rejected Thursday a less costly House of Representatives version of legislation to reform the state's corporate franchise tax and refund some past payments, sending it back to the House.

  • April 11, 2024

    Ariz. To Create Certification Of 3rd-Party Sales Tax Sourcing

    The Arizona Department of Revenue will create a certification process for third-party providers of sales tax sourcing services under legislation signed into law.

  • April 11, 2024

    Minn. Senate Bill Would Cut Corp. Franchise Tax Rate

    Minnesota would cut its corporate franchise tax rate starting in the current tax year under legislation introduced Thursday in the state Senate.

Featured Stories

  • State Tax Positions On Internet Activities Face Key Test In NY

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    Litigation challenging a New York regulation outlining when certain online activities by out-of-state businesses exceed a 1950s-era federal statute's protections against state income taxes could clarify how much latitude states have to interpret the law for the modern economy.

  • Trump Trial's Anonymous Jury Signals Sacrifice Of Service

    No Photo Available

    As jury selection begins Monday in the criminal trial of former president Donald Trump, the panel's identities will remain shielded from the public and the media. So-called anonymous juries are relatively new and rare, but they're being used more and more for high-profile cases in an age of doxxing and political polarization.

  • Trump Voir Dire Aims To Keep Ballot Box Out Of The Jury Box

    No Photo Available

    As jury selection begins Monday in the first-ever criminal trial against a former president, experts say both the Manhattan District Attorney's Office and lawyers for Donald Trump will rely on voir dire questioning and social media sleuthing to keep out jurors who'd use their civic duty to "have a stronger vote in the next presidential election."

Expert Analysis

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.