State & Local
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November 13, 2026
Ore. Carrot Packing Activity Is Farm Use, Tax Court Says
An Oregon property with a carrot packing facility is eligible for a tax break because its primary use, including the processing of defective carrots into salable products, supports accepted farm practices, the state tax court said, reversing a local assessor's finding.
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November 13, 2026
Gov't Tells Fed Circ. States Can't Revive Temp. Tariff Suit
A group of 24 states lack proper standing to revive their specific claims against President Donald Trump's now-expired temporary global tariff regime, the federal government told the Federal Circuit, saying standing is reserved for actual importers of record, not those claiming downstream effects.
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November 13, 2026
Kan. Investor Credit Must Be Repaid By Co., Court Affirms
A Kansas angel investor tax credit must be paid back by an artificial intelligence company that sold its assets to a company out of state, because the company broke the terms of the credit, the state appellate court affirmed Friday.
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November 13, 2026
Ga. Receipts Through October Beat Last Year By $247M
Georgia's general fund receipts from July through October were $247 million better than the same period last year, according to the state Department of Revenue.
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November 13, 2026
Ohio Revenue Through Oct. $320M Higher Than Projected
Ohio's total revenue from July through October exceeded expectations by $320 million, according to a report by the state Office of Budget and Management.
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November 13, 2026
Minn. Revenue In October $78M Ahead Of Estimates
Minnesota's total revenue in October outpaced forecasts by $78 million, according to the Department of Management and Budget.
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November 12, 2026
Colo. Gov. Seeks Medicaid Spending Control In Budget Pitch
The revenue gains from a Colorado ballot measure boosting tax rates on high incomes will be entirely consumed by Medicaid if the growth in that program is not brought under control, outgoing Gov. Jared Polis told lawmakers Thursday as he pitched his proposed state budget.
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November 12, 2026
Iowa Proposes Following MTC Stance On Internet Activities
A rule proposed by the Iowa Department of Revenue would align the state with the Multistate Tax Commission's position on what activities by companies exceed the protections against state income taxes laid out in P.L. 86-272.
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November 12, 2026
Okla. Tax Revenue Through Oct. Up $497M From Estimate
Oklahoma's total general revenue collection from July through October outpaced forecasts by $497 million, according to the state Office of Management and Enterprise Services.
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November 12, 2026
Pa. Revenue Outpaces Forecast By $662M Through Oct.
Pennsylvania's general fund revenue collection from July through October exceeded an estimate by $662 million, according to the state Department of Revenue.
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November 12, 2026
Calif. General Fund Revenues $7.2B Ahead Of Estimate
California's total revenues from July through October beat expectations by nearly $7.2 billion, according to a report by the state's Office of the Controller.
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November 12, 2026
NY Woman Can't Claim Pension Deduction As Nonbeneficiary
A New York woman cannot claim an income tax deduction for unrecovered investments in her mother's pension because she wasn't listed as a beneficiary, an administrative law judge said in a ruling released Thursday.
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November 12, 2026
Ore. Vacant Parcel Owner's Plea For Value Reduction Denied
The owner of an undeveloped Oregon property did not show it was overvalued, the state tax court said, rejecting his reliance on data from the local tax rolls on other properties in his arguments.
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November 11, 2026
Connecticut Signs Onto MTC Joint Audit Program
Connecticut has joined the Multistate Tax Commission's joint audit program, making it the 32nd participant in the initiative that conducts audits on behalf of state and local governments, an MTC director announced Wednesday.
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November 11, 2026
MTC Draft Of AI Policy Sets Protections For Private Tax Data
A Multistate Tax Commission committee presented a draft policy Wednesday on artificial intelligence use at the intergovernmental agency that would set guardrails around handling confidential tax information and prohibit using AI tools to act autonomously on the MTC's behalf.
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November 10, 2026
Robinhood, OG.com Sue Against State Sports Wager Actions
The nationwide tangle of litigation over the regulation of prediction markets grew as Robinhood challenged Missouri and OG.com sued Arkansas in separate suits to fend off potential state enforcement actions targeting the companies' sports wagers as bets.
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November 10, 2026
Michigan Judge Weighs RICO Claims In Tax Foreclosure Fight
A Michigan federal judge considered Tuesday whether to dismiss racketeering claims against a former mayor of the Wayne County city of Taylor who is accused of participating in a bribery scheme involving tax-foreclosed properties, while the county urged the court to send the property owners' remaining state constitutional takings claim to state court.
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November 10, 2026
MTC Sets February Deadline For Partnership Tax Comments
A committee of the Multistate Tax Commission said Tuesday that it will accept comments until Feb. 1 on a draft combined model act addressing uniform rules for the state taxation of partnerships.
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November 10, 2026
Minn. County Worker Can Sue For Costs Of Fighting Tax Bill
A Minnesota county isn't shielded from a parks worker's claim that its negligence caused her to spend $32,000 fighting a federal tax bill, a state appeals court said, reversing a lower court and allowing her suit against the county to continue.
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November 10, 2026
Calif. Voters Turn Down Tax Limit And Audit Measure
California voters turned down an initiative that would have barred any state tax enacted after Jan. 1, 2026, from being exempt from the state's spending limit and would have required audits of certain new special tax initiatives, the Associated Press said.
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November 10, 2026
Texas State Lawmakers Prefile Marijuana Legalization Bills
Texas Democratic state lawmakers have introduced legislation to legalize and regulate the sale of recreational marijuana ahead of the state's legislative session, which is due to begin in January.
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November 10, 2026
Ky. Revenues Through October $603M Ahead Of Last Year
Kentucky's general fund revenue collection from July through October outpaced last year by $603 million, the Office of State Budget Director said in a report released Tuesday.
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November 10, 2026
Iowa To Pitch Rules Adopting MTC Stance On Online Activities
The Iowa Department of Revenue will propose rules that would adopt the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections against state taxes, a department director announced Tuesday.
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November 09, 2026
Calif. Voters Turn Down One-Time Tax On Billionaires
California will not enact a 5% tax to be levied once on the wealth of billionaires in the state, the Associated Press determined Monday.
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November 09, 2026
Polymarket Adds Missouri Suit To Prediction Market Brawl
Missouri was hit Monday with another lawsuit brought by a prediction market platform, this time with Polymarket filing a preemptive complaint to stave off a threatened gambling enforcement action by the state, as litigation over sports event contract offerings nationwide continues to grow.
3 Takeaways From Defeat Of Calif. Billionaire Tax
No ballot measure attracted more attention in the Nov. 3 elections than California's Proposition 40, a proposed one-time 5% tax on billionaires' net worth, and that spotlight may have contributed to the measure's defeat. Here, Law360 presents takeaways from voters' rejection of the tax.
MTC Panel Advances Updates To Broadcasting Tax Rule
A Multistate Tax Commission committee advanced a proposal Thursday that would explicitly address the sourcing of revenue from streaming and internet content by updating the intergovernmental agency's special regulation for the broadcasting industry.
State Interest In Seller Amnesty Gaining Steam, Pact Rep Says
Four states will offer a Streamlined Sales Tax Governing Board program that will allow unregistered remote sellers to settle their back sales and use tax liabilities, and several other states appear to be close to committing to the program, the board's top official said Tuesday.
3 Takeaways From Defeat Of Calif. Billionaire Tax
No ballot measure attracted more attention in the Nov. 3 elections than California's Proposition 40, a proposed one-time 5% tax on billionaires' net worth, and that spotlight may have contributed to the measure's defeat. Here, Law360 presents takeaways from voters' rejection of the tax.
MTC Panel Advances Updates To Broadcasting Tax Rule
A Multistate Tax Commission committee advanced a proposal Thursday that would explicitly address the sourcing of revenue from streaming and internet content by updating the intergovernmental agency's special regulation for the broadcasting industry.
State Interest In Seller Amnesty Gaining Steam, Pact Rep Says
Four states will offer a Streamlined Sales Tax Governing Board program that will allow unregistered remote sellers to settle their back sales and use tax liabilities, and several other states appear to be close to committing to the program, the board's top official said Tuesday.
Editor's Pick
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2026 Tax Ballot Measure Map
Citizens across the country will be tasked with deciding significant tax-related measures when they head to the polls in November, including proposals to impose a one-time 5% wealth tax on billionaires, ban state-level property tax in Tennessee and make income tax changes in numerous states.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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3 Takeaways From Defeat Of Calif. Billionaire Tax
No ballot measure attracted more attention in the Nov. 3 elections than California's Proposition 40, a proposed one-time 5% tax on billionaires' net worth, and that spotlight may have contributed to the measure's defeat. Here, Law360 presents takeaways from voters' rejection of the tax.
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Progressive Tax Plans May Rise To Surface After Blue Wave
States that experienced a shift to Democratic control of their legislatures and governors' offices on Election Day could be poised to pursue more progressive tax policies next year, including combined reporting and higher taxes on millionaires.
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Data Center Tax Breaks Face Election-Year Political Pushback
States across the country and political divide moved in 2026 to curb tax breaks for data centers, and the issue has featured prominently ahead of Tuesday's elections as candidates pledge to end or pull back on their exemptions for sales and property taxes.
Expert Analysis
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Too Important To Ignore: SALT In Review
From Microsoft's case for a refund in New Jersey to a proposed tax on wealth in Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Planning Personal Phone Collections Before Discovery Begins
For counsel planning a personal phone collection as part of the litigation discovery process, it's important to take early steps to ensure that necessary information will be obtained without exposing unrelated information or running into access issues, says Jeremy Horowitz at MARA Forensics.
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Judges Must Turn To Merits Earlier To Fix Civil Justice System
The U.S. justice system is long overdue for a cultural shift that encourages judges to engage with the merits of a case from the outset, which would help to cut through procedural complexities and deliver high-quality justice efficiently and at lower cost, says Steven Kayman at Rottenberg Lipman.
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The Invisible AI Danger That May Undermine Legal Profession
A public database tracking cases involving hallucinations generated by artificial intelligence recently surpassed 2,200 entries, but the bigger risk underlying attorneys’ use of such tools is that they will slowly surrender their judgment to AI and lose analytical skills, says Massachusetts District Court Associate Justice Brian Palmucci.
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How AI Could Help Judges Spot Their Own Biases
In close cases where there’s room for discretion, artificial intelligence could challenge judges’ implicit biases by running counterfactual tests at scale — but any judicial use of such tools would need guardrails, say Arnold Peter at Peter Law and Nancy Rapoport at University of Nevada.
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Wishing A Rate Would Stay The Same: SALT In Review
From a proposed move toward graduated income tax rates in Pennsylvania to a Missouri amendment intended to eliminate all taxes there, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Strategies To Reduce AI Sycophancy In Legal Work
The tendency of generative artificial intelligence models to tell users what they want to hear can reinforce attorneys’ confirmation bias when testing the strength of arguments, and it can’t simply be prompted away — but a few practices can help mitigate it, says Michael Ott at Ice Miller.
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Tariffs Could Be Behind Surge In FTZ Production Filings
As tariffs reshape production sourcing decisions, manufacturers are seeking foreign trade zone production authority at more than twice last year's pace, making it important to consider the potential duty and export benefits, along with review delays and restrictions that can curb savings, say attorneys at Sidley.
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Transfer Pricing Analyses May Apply To Tariff Refunds Claims
Both plaintiffs and defendants in consumer class actions over tariff refunds should examine transfer pricing analyses, which can offer contemporaneous evidence as to how much of a tariff was borne in the U.S. by the importer or consumers rather than absorbed earlier in the supply chain, say economists at The Brattle Group.
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Allowed To Usurp A Power Of Congress: SALT In Review
From a defeat in court for challengers of a New Jersey rule on businesses online to a proposed supermajority requirement in Iowa, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Importer Risk Rises As AI Enters Trade Fraud Enforcement
The Trump administration's new data-driven and artificial intelligence-enabled push against tariff evasion raises the stakes for companies with global supply chains, making it crucial that they consider strengthening response protocols, documentation and internal reporting mechanisms, say attorneys at Cooley.
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What Lawyers Should Know Before Accepting Crypto Payment
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As clients increasingly request to pay legal fees, retainers and escrow funds using cryptocurrency, lawyers should consider how only a handful of state bar authorities have addressed the issue with varying ethics opinions, as well as the related questions that no authority has yet answered, says attorney Felix Shipkevich.
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Why And How To Build A Neurodiversity-Informed Practice
By better understanding neurodiversity and implementing simple accommodations for clients with autism, ADHD or learning differences, attorneys can build stronger relationships with those who may otherwise struggle to obtain and benefit from legal services, while developing good habits that will benefit everyone they represent, says Ting Cheung at Sanford Heisler.