State & Local

  • December 04, 2023

    Va. Hardwood Co. Owes Sales Tax, Commissioner Affirms

    A Virginia hardwood manufacturer was not eligible for a sales tax exemption on its purchases of kiln decking and a picture tally system because the property was not used directly in manufacturing, the state tax commissioner affirmed.

  • December 04, 2023

    NJ Proposed Rules Would Update Compliance With Tax Pact

    The New Jersey Division of Taxation would readopt and amend regulations to maintain its compliance with the Streamlined Sales and Use Tax Agreement, the division announced Monday. 

  • December 04, 2023

    Ore. Tax Court OKs Disability Extension For Refund Request

    An Oregon woman with multiple sclerosis met the requirements under federal law for financial disability, so her request for a 2015 income tax refund was not time-barred, the state's tax court said.

  • December 04, 2023

    LIVE COVERAGE: Day 39 Of Trump's NY Civil Fraud Trial

    Law360 reporters are providing live coverage from the courthouse as former President Donald Trump goes on trial in the New York attorney general's civil fraud case. Follow along here.

  • December 01, 2023

    Justices Call O'Connor 'American Hero,' 'Perfect Trailblazer'

    Following news of retired U.S. Supreme Court Justice Sandra Day O'Connor's death at the age of 93, current and former high court justices paid public homage to her trailblazing career, devotion to the rule of law and illuminating charisma.

  • December 01, 2023

    Former Clerks Say Justice O'Connor Still Worth Emulating

    BigLaw attorneys mentored by former U.S. Supreme Court Justice Sandra Day O'Connor, who died Friday after a lengthy battle with dementia, say she'll be remembered as an incisive jurist who always put facts and practical considerations above abstract ideological commitments, as well as a deeply gracious and down-to-earth woman who never let her dedication to the law overshadow her zest for life.

  • December 01, 2023

    Up Next At High Court: Purdue Pharma, Taxes & Job Transfers

    The U.S. Supreme Court returns Monday for the last argument session of the calendar year to consider whether bankruptcy courts have the authority to sign off on third-party liability releases in Chapter 11 plans, whether Congress can tax unrealized foreign gains, and which standard should be used to determine the viability of employment discrimination claims.

  • December 01, 2023

    Va. Tax Head Abates Assessment For Man Domiciled Abroad

    The Virginia tax department will abate a man's individual income tax assessment after he proved that he wasn't domiciled in the state and had been living in another country during the 2019 tax year, the state's tax commissioner said.

  • December 01, 2023

    Mich. Audit Doesn't Pause Clock For Unitary Biz's Refund Bid

    The Michigan Department of Treasury's audit of two companies that were later included in a unitary business group didn't extend the statutory time limit for the entire group to request a refund, a state appeals court found, backing a claims court's decision.

  • December 01, 2023

    Va. Tax Commissioner Denies Refund Due To Man's Residency

    A man's request for a refund of Virginia income taxes can't be granted, the state's tax commissioner said, finding that he failed to establish that he changed his domicile and therefore remained taxable as a Virginia resident for the years at issue.

  • December 01, 2023

    Va. County Told To Reexamine Data Services Co.'s Sourcing

    A Virginia county must reevaluate whether a data services company is eligible to receive a credit against local taxes and must consider whether the company has operations in other locations to source its gross receipts, the state's tax commissioner said in a ruling.

  • December 01, 2023

    Va. City's Business Tax Owed By Retail Stores' Online Affiliate

    Virginia retail stores were considered places of business for the stores' online affiliate company, so the affiliate company is liable for the city's business tax, the state tax commissioner ruled. 

  • December 01, 2023

    NY Tax Panel Upholds Denial Of Partnership Income Credit

    The New York Division of Taxation correctly denied a resident tax credit for income tax paid by a partner of a Connecticut-based asset management company as the credit doesn't apply to her carried-over interest, a state tax panel ruled.

  • December 01, 2023

    Tenn. Court Affirms $40M Value Cut To Old AT&T Data Center

    A Tennessee property that was once an AT&T data center had its value correctly lowered to $45.7 million, because the value should not be based on a 2013 sale-leaseback transaction, the state appeals court affirmed.  

  • December 01, 2023

    Trump Gets More Experts In NY Fraud Trial, Can't Call Monitor

    A New York judge on Friday allowed Donald Trump to call more experts in his civil fraud trial defense case, including a real estate broker friendly with the former president, but rejected Trump's attempt to put the court's independent monitor on the stand.

  • December 01, 2023

    4 Decisions For Which Justice O'Connor Will Be Remembered

    Many of the hotly divided cases at the U.S. Supreme Court came down to Justice Sandra Day O’Connor, a central force on the bench whose savviness at striking compromises and taking a pragmatic approach to resolve disputes is on full display in four opinions.

  • December 01, 2023

    Justice O'Connor Shattered Barriers, Built Bridges

    A Southwestern cowgirl who will always be known as the first woman to sit on the U.S. Supreme Court, Justice Sandra Day O’Connor inspired those around her with an indomitable work ethic, a deep affection for public service and an innate ability to drive consensus among her colleagues.

  • December 01, 2023

    Taxation With Representation: Debevoise, Kirkland, Wachtell

    In this week's Taxation With Representation, KKR & Co. Inc. said it will buy the remaining portion of Global Atlantic Financial Group it doesn't already own, Blackstone Inc. said it had agreed to purchase Rover Group Inc., and AbbVie Inc. said it will buy ImmunoGen Inc.

  • December 01, 2023

    Mich. Co.'s Exemption Request Is Untimely, Panel Rules

    A Michigan company's property tax exemption request could not be considered because the exemption form was not delivered to the township's assessor, despite a postmark before the due date, the state appeals court ruled. 

  • December 01, 2023

    COVERAGE RECAP: Day 38 Of Trump's NY Civil Fraud Trial

    Law360 reporters are providing live coverage from the courthouse as former President Donald Trump goes on trial in the New York attorney general's civil fraud case. Here's a recap from day 38.

  • December 01, 2023

    Sandra Day O'Connor, First Woman On Supreme Court, Dies

    Retired U.S. Supreme Court Justice Sandra Day O'Connor, the court's first female member, died Friday at 93, according to the court. Justice O'Connor's position at the ideological center of the court gave her outsized influence in controversial cases during her 25-year tenure.

  • November 30, 2023

    Va. Tax Head Disallows Subtraction Of Distributions, Gains

    Certain Virginia residents may not subtract any portion of their retirement distributions or capital gains for state income tax purposes, the tax commissioner said, finding no evidence that the residents qualified for a subtraction.

  • November 30, 2023

    Calif. Justices To Hear Dems' Bid To Block Tax Ballot Measure

    California's highest court agreed to consider an emergency petition by Democratic Gov. Gavin Newsom and Democratic leaders in the California Legislature to strike from the 2024 ballot a measure that would make it harder to create or raise taxes.

  • November 30, 2023

    Colo. Commission Will Deal With Rising Property Taxes

    Colorado will establish a bipartisan commission to analyze rising property taxes in the state and recommend short- and long-term solutions, under a law signed by Gov. Jared Polis. 

  • November 30, 2023

    Brown Rudnick Adds Tax Partner To DC Office

    Brown Rudnick has added a partner to the firm's tax practice in Washington, D.C., who will specialize in tax planning in addition to mergers and acquisitions, according to the firm.

Featured Stories

  • Former Clerks Say Justice O'Connor Still Worth Emulating

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    BigLaw attorneys mentored by former U.S. Supreme Court Justice Sandra Day O'Connor, who died Friday after a lengthy battle with dementia, say she'll be remembered as an incisive jurist who always put facts and practical considerations above abstract ideological commitments, as well as a deeply gracious and down-to-earth woman who never let her dedication to the law overshadow her zest for life.

  • Pa. Justices' Philly Tax Ruling Highlights Local Control

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    A Pennsylvania Supreme Court finding that Philadelphia doesn't need to credit Delaware income tax paid against a resident's city wage tax liabilities shows that a locality's administration of its taxes can be key to determining whether state and local taxes must be analyzed together for constitutional purposes.

  • 4 Decisions For Which Justice O'Connor Will Be Remembered

    No Photo Available

    Many of the hotly divided cases at the U.S. Supreme Court came down to Justice Sandra Day O’Connor, a central force on the bench whose savviness at striking compromises and taking a pragmatic approach to resolve disputes is on full display in four opinions.

Expert Analysis

  • 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.

  • Ohio Voters Legalize Cannabis — What Comes Next?

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    This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.

  • Bezos On The Move: SALT In Review

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    From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief

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    In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.