State & Local

  • February 05, 2026

    Ala. Floats Regs For Local Adoption Of Tax Exemptions

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

  • February 05, 2026

    NY Vehicle Rental Co. Owed $3M Tax Refund, Court Rules

    A New York vehicle rental company is owed a $3.1 million refund for sales tax assessed on vehicle leases that did not end up reflecting the amount paid by the customer, a state appeals court ruled Thursday.

  • February 05, 2026

    Colo. Bill Would Boost Mobile Home Tax Exemption

    Colorado would increase its property tax exemption for mobile homes beginning in 2027 under a bill introduced in the state House of Representatives.

  • February 05, 2026

    Md. Bill Seeks Tax Credit For Retirement Fund Scam Victims

    Maryland would allow a tax credit for people who've been scammed into making early withdrawals from retirement accounts under legislation proposed before a state House panel Thursday.

  • February 05, 2026

    Ark. Revenue Through Jan. Beats Forecast By $160M

    Arkansas general fund revenue collection from July through January beat an estimate by $160 million, according to the state Department of Finance and Administration.

  • February 05, 2026

    NH Total Receipts Through Jan. Up $44M From Estimates

    New Hampshire's general fund revenue collection from July through January outpaced estimates by $44 million, according to the state.

  • February 05, 2026

    Mass. Tax Collection Through Jan. Beats Forecast By $532M

    Massachusetts tax collection from July through January outpaced an estimate by $532 million, according to the state Department of Revenue.

  • February 05, 2026

    SD Lawmakers OK Updated Conformity With Federal Tax Code

    South Dakota would update its conformity with the Internal Revenue Code under a bill unanimously approved by state lawmakers and headed to the governor.

  • February 05, 2026

    Minn. Tax Dept. Clarifies Foreign Corporate Income Treatment

    The test Minnesota uses to establish its jurisdiction to tax a foreign corporation is different from the one used by the IRS, the state Department of Revenue said.

  • February 05, 2026

    Colo. Bill Would OK Split Tax Rates For Land, Buildings

    Colorado jurisdictions could tax structures and other improvements at lower rates than the land they are on under legislation introduced in the state House of Representatives aimed at providing incentives for development while discouraging land speculation.

  • February 04, 2026

    US House Votes To Overturn DC Tax Code Changes

    A Washington, D.C., local law that uncouples elements of the city's tax code from federal tax law would be repealed under a resolution passed in the U.S. House of Representatives on Wednesday.

  • February 04, 2026

    Pa. Co.'s Housing Found Tax-Exempt Under New Charity Test

    A clarification to Pennsylvania's charity exemption test by the state Supreme Court did not change the exempt status of properties owned by a group that offers low-income housing, the Pennsylvania Commonwealth Court ruled Wednesday.

  • February 04, 2026

    Ariz. Full Tax Conformity Bill Advances In House

    Arizona would conform with tax changes from July's federal budget bill regarding tips, overtime and breaks for corporations under legislation advanced by a state House panel Wednesday.

  • February 04, 2026

    Minn. Tax Court Lowers Tax Value Of Recreational Lot

    A vacant recreational lot in Minnesota should have its market value lowered because a mass appraisal conducted by the county was not reliable, the state Tax Court ruled. 

  • February 04, 2026

    Minn. Court Denies Agricultural Tax Break For Property

    A Minnesota property doesn't qualify for a lower property assessment under a Green Acres tax classification because only a small portion of the property was used for agricultural reasons, the state Tax Court ruled. 

  • February 04, 2026

    Ore. Biz Groups Decry State Tax Nonconformity Plans

    Oregon should not decouple from the bonus depreciation provision in federal budget legislation enacted last year, representatives of business interests told a Senate committee Wednesday, urging it to reject that portion of a proposed tax package.

  • February 04, 2026

    Ohio Senator Urges Decoupling From New Expensing Rules

    Ohio should decouple from the federal tax code's restoration of immediate expensing for research and experimentation costs when the state enacts its federal conformity legislation this year, a Republican senator said Wednesday, arguing that the provision could benefit data centers already granted tax incentives.

  • February 04, 2026

    5 Takeaways From 5th Circ.'s Limited Partner Tax Decision

    The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance.

  • February 04, 2026

    Tax Group Of The Year: Davis Polk

    Davis Polk & Wardwell LLP scored a significant victory for Exxon Mobil in litigation concerning the tax treatment of a major partnership with Qatar and oversaw several other complex, high-stakes transactions, earning it recognition as a 2025 Law360 Tax Practice Group of the Year.

  • February 04, 2026

    Hawaii House Panel OKs Change In Calculation Of Liquor Tax

    Hawaii would apply its liquor tax by alcohol volume instead of an amount per gallon dependent on the type of liquor under a bill passed by the House committee. 

  • February 04, 2026

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

    Alabama's Department of Revenue proposed amended regulations to implement the state's increased tax exemption for business' tangible personal property.

  • February 03, 2026

    NY Asks Appeals Court To Nix Paychex Challenge To Tax Regs

    A New York state appellate court should affirm a lower court's decision that said Paychex failed to exhaust its administrative remedies before challenging apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, the state tax agency said.

  • February 03, 2026

    Wash. Justices Won't Hear Medline's $2.4M Refund Request

    Medline cannot receive a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, the Washington Supreme Court said, declining to review a state appeals court's decision.

  • February 03, 2026

    Md. Bill Would Replace Biotech Tax Credit With Grants

    Maryland legislation to convert a biotechnology tax credit into a grant program would simplify access to the incentive for investors in that sector, the bill's sponsor told a state Senate panel Tuesday.

  • February 03, 2026

    MTC Panel Advances Updates To Airline Income Sourcing Reg

    A Multistate Tax Commission committee advanced updates to a sourcing regulation for airlines Tuesday that would account for certain business practices, such as selling Wi-Fi access, that didn't exist when the rule was adopted in the 1980s.

Expert Analysis

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

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