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Local Taxes Taxation

Snell & Wilmer

Local Taxation on Tribal Land in Arizona: An Update

Snell & Wilmer on

On June 30, 2025, the United States Supreme Court denied certiorari in an Arizona taxation case involving tribal sovereignty and preemption. South Point Energy Center, LLC (South Point) submitted a Petition for a Writ of...more

Akerman LLP - SALT Insights

Not-So-Sweet Home: Alabama Lawsuit Risks Constitutional Challenges to the State’s Sales/Use Tax Regime

In mid-August, Alabama cities and a school district (“localities”) sued the commissioner of the Alabama Department of Revenue seeking, in essence, to “de-simplify” the state’s sales and use tax system. The localities claim...more

Farrell Fritz, P.C.

2026 Property Tax Levy Growth Cap Remains at 2%

Farrell Fritz, P.C. on

New York State Comptroller, Thomas P. DiNapoli, recently announced that the 2026 property tax levy increases will be capped at 2%.  The 2% limitation affects local governments including counties, towns, fire districts, 44...more

Skadden, Arps, Slate, Meagher & Flom LLP

The One Big Beautiful Bill Act: An Initial Analysis of Key Tax Proposals

On May 22, 2025, the House of Representatives passed the One Big Beautiful Bill Act (OBBBA). Tax-related proposals contained in the OBBBA would extend or make permanent select corporate, international and individual tax...more

Bodman

Michigan Supreme Court Holds that a Tax Cannot be Disguised as a Franchise Fee in Violation of Headlee

Bodman on

The Michigan Supreme Court released an opinion yesterday holding that a municipality may not disguise a tax by imposing a utilities franchise fee upon consumers through a utilities franchise agreement when that agreement...more

McDermott Will & Schulte

At the 10-Yard Line: New York Formally Proposes Corporate Tax Reform Regulations

On August 9, 2023, the New York State Department of Taxation and Finance (Department) released 417 pages of proposed regulations, an important step toward concluding a now almost decade-long process to implement corporate tax...more

McDermott Will & Schulte

Texas Comptroller Announces Medical or Dental Billing Services are Not Taxable, Effective Immediately

On June 4, 2021, the Texas Comptroller issued a policy statement (Accession No. 202106003L) announcing that it is not going to enforce its previously stated policy of taxing medical billing services. This guidance comes in...more

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