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State & Local
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April 01, 2026
MTC Panel Advances Broadcasting Tax Rule Clarification
A Multistate Tax Commission panel revised and advanced a draft update Wednesday to its proposed model rule on the sourcing of broadcasting regulations to explicitly address revenue from streaming and internet content.
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April 01, 2026
Oregon Clarifies Tax Court Magistrate Representation Rules
Oregon will clarify and consolidate its laws on representation of taxpayers before the magistrate division of the state tax court under a bill signed by the governor.
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April 01, 2026
Mich. Appellate Court Won't Reconsider Energy Co.'s Tax Bill
A Michigan energy company's electricity sales were correctly sourced to Michigan despite the sales being made wholesale to an interstate transmission grid operator, a state appellate court ruled as it affirmed the company's $8 million income tax bill.
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April 01, 2026
Maine Revenues Through Feb. Lag $112M Behind Forecast
Maine revenues from July through February underperformed estimates by $112 million, according to the state Department of Finance and Administrative Services.
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April 01, 2026
RI Tax Dept. Adopts Regs For Fed. Law Decoupling
Rhode Island's Department of Revenue adopted regulations to implement the state's decoupling from recent federal tax changes for corporate and personal income tax purposes for tax year 2025 and earlier.
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April 01, 2026
Oregon Authorizes $1M In Tax Credits For New Banks
Banks that are new to the state of Oregon will be eligible for tax credits worth up to $1 million under legislation signed by the governor.
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April 01, 2026
Oregon Extends Pass-Through Entity SALT Cap Workaround
Oregon pass-through entities have the option of a workaround of the federal cap on deductions for state and local tax payments for two more years under legislation signed by the governor.
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April 01, 2026
Ariz. Rural Manufacturing Tax Credit Plan Advanced By Panel
Arizona would expand its tax credit for qualified manufacturing facilities with a provision aimed at rural locations under legislation approved by a Senate appropriations panel.
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March 31, 2026
State & Local Tax Takeaways From March
As state legislatures raced in March to finish their sessions, governors increasingly enacted measures such as a tax on millionaires in Washington state and a Utah excise tax on commercial entities that publish digital content deemed harmful to minors. Here, Law360 looks at these and other state and local tax highlights from the past month.
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March 31, 2026
Mass. Panel Considers Tax Rate Cut, New Revenue Cap
Massachusetts voters would decide whether to cut the state's income tax rate and tighten the state's revenue surplus cap under a pair of proposals pitched to a legislative panel.
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March 31, 2026
Wash. Spirit Distributor Owes $315K B&O Tax Bill, Court Says
The termination of an alcohol distributor's contract with several spirit brands is subject to Washington's business and occupation tax at the service and activities rate because the termination was a business transaction, the state Court of Appeals ruled.
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March 31, 2026
W.Va. Specifies Confidentiality Of Tax Info
West Virginia made it illegal for any agent of a government subdivision to publicize a taxpayer's tax return information under a bill signed by the governor.
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March 31, 2026
Wis. Eases Claiming Of Sales Tax Break For Precious Metals
Wisconsin eliminated a certificate requirement to claim a sales tax exemption for those who buy precious metal bullion under a bill signed by the governor.
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March 31, 2026
Mich. General Revenue Climbs $973M From Last Year
Michigan's general fund revenue from October through February exceeded the same period last year by $973 million, according to the State Budget Office.
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March 31, 2026
Utah Tightens Limits On Mining Exploration Tax Credit
Utah established tighter limits on a tax credit for mining exploration under a bill signed by the governor.
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March 31, 2026
Del. Net Receipts Rise $357M From Last Year
Delaware's net receipts from July through February outpaced the same period last fiscal year by $357 million, according to the state Department of Finance.
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March 30, 2026
Wash. Will Tax Incomes Above $1 Million By Almost 10%
Washington state will put a nearly 10% tax on the income of residents who earn more than $1 million under a bill signed Monday by Democratic Gov. Bob Ferguson.
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March 30, 2026
Michigan Overtaxes Marijuana Sales, Industry Group Claims
Michigan's new tax on marijuana sales has resulted in an effective tax rate that's higher than the constitution permits, a group representing the cannabis industry claimed in a new lawsuit Monday.
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March 30, 2026
Utah Expands Tax Credit For Employer-Provided Child Care
Utah expanded a corporate and individual income tax credit for employer-provided child care to apply to off-site facilities under a bill signed by the governor.
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March 30, 2026
La. House Panel Hears Pitch For 10-Year Income Tax Phaseout
Louisiana would phase out its personal income tax over 10 years under legislation pitched to a House panel Monday.
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March 30, 2026
La. House Panel Punts On Centralizing Sales Tax
The sponsor of legislation that would move Louisiana to a centralized sales tax system agreed to delay action on the proposal during a state House committee meeting Monday, giving lawmakers more time to review how recent filing changes have affected businesses.
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March 30, 2026
Colo. High Court Takes Up Netflix's Sales Tax Challenge
The Colorado Supreme Court will determine whether Netflix's streaming video services are tangible personal property subject to sales tax, the justices said Monday, agreeing to review a state appeals court ruling in favor of the state Department of Revenue.
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March 30, 2026
Morgan Lewis Brings On More Tax Pros From Baker McKenzie
Morgan Lewis & Bockius LLP announced Monday it has welcomed a four-member Baker McKenzie team with experience in tax and transfer pricing to the firm's New York office.
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March 30, 2026
Utah To Impose Gross Receipts Tax On Targeted Advertising
Utah will impose an annual gross receipts tax on entities that deliver targeted advertising in the state and meet certain revenue thresholds under a bill signed by the governor.
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March 30, 2026
NC Revenues Through February Up $554M From Last Year
North Carolina's general fund revenue collection from July through February outpaced the same period last year by $554 million, according to the state comptroller's office in a report released Monday.
Expert Analysis
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Sales And Use Tax Strategies For Renewables After OBBBA
With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
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Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.