State & Local

  • April 07, 2026

    Minn. Business Groups Decry House Bill For Wealth Tax

    Minnesota business leaders urged a House panel Tuesday to reject legislation for an annual tax on personal assets beyond $10 million, along with another bill to expand the state tax in investment income.

  • April 07, 2026

    Calif. OTA Backs Storm-Loss Tax Deferral On Property Sale

    A California couple is entitled to deferred taxation on capital gains under the Internal Revenue Code for the sale of a parcel of real property, the state Office of Tax Appeals said, overruling the California Franchise Tax Board.

  • April 07, 2026

    Ga. Lawmakers OK CPA Affidavits Instead Of Biz Tax Returns

    Georgia would allow businesses to provide affidavits of certified public accountants instead of tax returns for purposes of determining how much occupation tax should be imposed under a bill approved by state lawmakers and headed to Gov. Brian Kemp.

  • April 07, 2026

    Wis. Extends Sales And Use Tax Break To Contract Research

    Wisconsin expanded a sales and use tax exemption for equipment used in qualified research activities by extending it to eligible contract research services under a bill signed by the governor.

  • April 07, 2026

    Ark. Revenues Through March Beat Forecasts By $62M

    Arkansas' general fund revenue collection from July through March was $62 million better than expected, according to the state Department of Finance and Administration.

  • April 07, 2026

    Mass. Revenue Through March Beat Estimate By $653M

    Massachusetts' general fund revenue collection from July through March outpaced estimates by $653 million, according to a report by the state Department of Revenue.

  • April 07, 2026

    Miss. Revenues Through March $120M Over Estimate

    Mississippi's general fund revenue collection from July through March outpaced estimates by $120 million, according to the state Department of Revenue.

  • April 06, 2026

    Wash. Activist Seeks To Force Vote On 'Millionaire Tax'

    A conservative activist urged Washington's highest court to allow voters to weigh in on a newly enacted state income tax on earnings above $1 million, seeking to challenge the secretary of state's position that the new tax isn't eligible to be overturned through a citizen referendum.

  • April 06, 2026

    Mich. Justices Turn Down Disney's Escheat Timing Case

    The Michigan Supreme Court will not consider a request by Disney to review an appellate court ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property, the justices said.

  • April 06, 2026

    COST Urges Miss. Justices To Undo AT&T Valuation Ruling

    The Mississippi Supreme Court should strike down a trial court decision allowing a county assessor to appraise AT&T's and T-Mobile's broadband equipment using estimated values, the Council on State Taxation said, saying the ruling would create tax disparities.

  • April 06, 2026

    IRS Lays Out Opportunity Zone Nominating Guidelines

    The Internal Revenue Service released guidance Monday describing the nomination process and eligibility requirements for designated qualified opportunity zones and identifying a list of qualifying areas.

  • April 06, 2026

    Colo. Justices OK High-Earner Tax Ballot Plan

    A Colorado proposal to create a graduated income tax and raise rates on high earners, projected to bring in $2 billion annually, took a step closer to the November ballot as the state Supreme Court rejected efforts to block the measure.

  • April 06, 2026

    Wis. Creates Sales, Use Tax Break For Nuclear Fusion Tech

    Wisconsin created a sales and use tax exemption for property used in nuclear fusion technology projects under a bill signed by the governor.

  • April 06, 2026

    Colo. Ballot Proposal To Cap Income Tax Rate Advances

    Colorado voters would decide in November whether to cap the state's corporate and individual income tax rate at its current 4.4% level under a proposed ballot measure approved for signature gathering,

  • April 06, 2026

    Ala. Dept. OKs Regs For Local Adoption Of Tax Exemptions

    Alabama explained procedures for the adoption of state sales and use tax exemptions at the local level under regulations approved by the state Department of Revenue.

  • April 06, 2026

    Ala. Tax Dept. OKs Regs For Raised Biz Property Exemption

    Alabama will implement an increased tax exemption for businesses' tangible personal property under amended regulations adopted by the state Department of Revenue.

  • April 06, 2026

    Justices Pass On Oklahoma Tribal Tax Case

    The U.S. Supreme Court declined Monday to review an Oklahoma high court ruling that denied tax-exempt status to a member of the Muscogee Creek Nation.

  • April 03, 2026

    Tax Slashes, DA Oversight Bills Mark End Of Ga. Session

    A Republican-driven rollback to Georgia income taxes that could extend through the better part of the next decade capped off the state's 2026 legislative session Thursday, as lawmakers avoided the bitter fights over civil justice reform that dominated the convening of the General Assembly in 2025.

  • April 03, 2026

    9th Circ. Upholds Biden Ariz. National Monument Proclamation

    A Ninth Circuit panel has upheld a lower court's dismissal of a challenge to former President Joe Biden's proclamation that established an Indigenous site in the Grand Canyon region as a national monument, saying that any claims of economic harm stemming from future higher energy costs are too speculative.

  • April 03, 2026

    Law360 Announces The Members Of Its 2026 Editorial Boards

    Law360 is pleased to announce the formation of its 2026 Editorial Advisory Boards.

  • April 03, 2026

    Tito's Vodka Maker Must Pay Tax Tab, Maine Justices Rule

    Maine's highest court affirmed that the out-of-state liquor producer of Tito's Vodka had nexus in the state because it had title to supplies while they were stored in a state-owned warehouse.

  • April 03, 2026

    DaVita Arms Freed From Local La. Tax On Medicare Drugs

    Four DaVita Inc. subsidiaries are entitled to refunds of local Louisiana sales taxes on prescription drugs they purchased to treat Medicare patients, a state appellate court ruled, rejecting a parish's claims that the exemption applies only to drugs that patients purchase directly.

  • April 03, 2026

    Taxation With Representation: Cleary, Hogan Lovells, Wachtell

    In this week's Taxation With Representation, spice maker McCormick acquires Unilever's foods business, wholesale restaurant food distributor Sysco buys Jetro Restaurant Depot, and private equity giant KKR closes a fund focused on investments in North America.

  • April 03, 2026

    Texas Revenues Through March Up 1% From Last Year

    Texas general fund revenue collection from September through March outpaced the same period last year by 1%, according to the state comptroller's office.

  • April 03, 2026

    Kansas Tax Revenue Misses Estimate By 11% In March

    Kansas' tax collection in March fell short of an estimate by nearly 11%, the state's Division of Budget said Friday.

Expert Analysis

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

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