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Tax Practice Group Deputy Chair David Blum discussed how local taxation has garnered increasing attention as political subdivisions seek new and creative ways to assert their authority in pursuit of revenue. Collectively, local governments are struggling to fund services and have turned to taxation and more aggressive enforcement of existing taxing rights. This trend is manifest in the current U.S. Supreme Court docket, where local tax cases are awaiting consideration for review. Blum said that practitioners need to monitor cases to know what to expect as they deal with local jurisdictions.

"The guidance we are getting is through the courts," Blum said. "There's oftentimes scant guidance and it allows more room for interpretation."

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