State & Local
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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.
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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.
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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.
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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 Department of Finance and Administration.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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,
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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April 03, 2026
No Sales Tax For Payment Processor, Colo. DOR Says
A company providing payment processing services to international merchants selling products and services in Colorado is not a retailer and is not liable for sales tax, even though it may briefly hold title for the goods, the state tax department said.
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April 02, 2026
California Agency Wants SunPower Tax Issue Out Of Ch. 11
California's Department of Tax and Fee Administration has asked a Delaware bankruptcy judge to abstain from hearing a tax audit dispute in solar panel company SunPower's Chapter 11 case, saying the matter should be handled in a state administrative forum.
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April 02, 2026
Ind. Court Says AT&T Phones Given To Users Are Tax-Exempt
An AT&T subsidiary was wrongly denied a sales and use tax exemption for phones it purchased that were later transferred to customers as part of their contract, the Indiana Tax Court said, reversing a determination by the state's revenue department.
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.
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.
Religious Group's Tax Claims Ruled To Belong In NJ Court
A religious group's claim that a New Jersey township is discriminating against it because the group no longer wants to make payments on a previous tax agreement belongs in a state court, a federal district court said in dismissing the case.
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.
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.
Religious Group's Tax Claims Ruled To Belong In NJ Court
A religious group's claim that a New Jersey township is discriminating against it because the group no longer wants to make payments on a previous tax agreement belongs in a state court, a federal district court said in dismissing the case.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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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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NY Tax Changes Up In Air As Budget Talks Stretch On
New York's budget negotiations stretched past Wednesday's deadline, leaving unresolved the fate of tax policies that include potential pass-through-entity tax changes and rate increases on high-income earners and businesses.
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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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Clean Energy Tax Credit Market Thrives Despite New Limits
The market for selling clean energy tax credits continues to thrive despite the 2025 budget law's stricter eligibility rules for solar and wind incentives, with more corporations embracing the ability to buy those credits as a streamlined method to shrink their tax liabilities.
Expert Analysis
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What A Court Doc Audit Reveals About Erroneous Filings
My audit of 1,522 court documents from last month found that over 95% contained at least one verifiable error, with fewer than 1% showing clear indicators of artificial intelligence use — highlighting above all else that lawyers may want to focus most on strengthening their review processes, says Elliott Ash at ETH Zurich.
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Mich. Banking Brief: All The Notable Legal Updates In Q1
Michigan's financial services sector saw several significant developments in 2026's first quarter, including the state Department of Insurance and Financial Services' issuance of a bulletin on the use of artificial intelligence and the Michigan House's introduction of a bill based on the Model Money Transmission Modernization Act, say attorneys at Dykema.
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What The Wealthy Can And Will Do: SALT In Review
From new research that undercuts state taxes on the wealthy to an Indiana law concerned with foreign affairs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Navigating The Perks Of Qualified Opportunity Zones 2.0
The second iteration of the qualified opportunity zone program, effective Jan. 1, 2027, will introduce new tax incentives for rural real estate development, but these benefits can only be realized if proper governance is a priority, including clear documentation and securities law compliance, says Coni Rathbone at VF Law.
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Getting The Most Out Of Learning And Development Programs
Excerpt from Practical Guidance
Junior associates can better develop the legal, business and interpersonal skills they need for long-term success by approaching their firms’ learning and development programs armed with five tips for getting the most out of these resources, says Lauren Hakala at Reed Smith.
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AI Presents A Make-Or-Break Moment For Outside Counsel
The rapid adoption of artificial intelligence by corporate legal departments is forcing a long-overdue reset of the relationship between inside and outside counsel, and introducing a significant opportunity to shed frustrating inefficiencies and strengthen collaboration for firms willing to embrace the shift, says Intel Chief Legal Officer April Miller Boise.
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5 Tips For Navigating Your Firm's All-Attorney Summit
Excerpt from Practical Guidance
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Law firm retreats should be approached strategically, as they present valuable opportunities to advance both the firm's objectives and attorneys' professional development through meaningful participation, building and strengthening internal relationships, and proactive follow-up, says James Argionis at Cozen O’Connor.
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A Ruling That Shakes Things Up In California: SALT In Review
From a monumentally important ruling against California's apportionment rules to a call for no more personal income tax in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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The Benefits Of Choosing A Niche Practice In The AI Age
As artificial intelligence becomes increasingly accessible, lawyers with a niche practice may stand out as clients seek specialized judgment that automation cannot replicate, but it is important to choose a niche that is durable, engaging and a good personal fit, says Daniel Borneman at Lowenstein Sandler.
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Ill. Swipe Fee Ruling Sets Stage For A High-Stakes Appeal
In Illinois Bankers Association v. Raoul, an Illinois federal court upheld the state's ban on credit and debit card swipe fees on tax and tip payments, while permanently enjoining the statute's data usage limitation, but an imminent appeal could significantly influence the trajectory of state-level payments regulation, say attorneys at Latham.
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Lessons From Justices' Split On Major Questions Doctrine
The justices' varied opinions in Learning Resources v. Trump, which held the International Emergency Economy Powers Act did not confer the power to impose tariffs, offer a meaningful window into the U.S. Supreme Court's perspective on the major questions doctrine that will likely shape lower courts' approach to executive action challenges, say attorneys at Venable.
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A Worthy Successor: SALT In Review
From the naming of the Multistate Tax Commission's new executive director to a bidding war for the Chicago Bears, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Aligning Microsoft Tools With NYC Bar AI Recording Guidance
The New York City Bar Association’s recently issued formal opinion, providing ethical guidance on artificial intelligence-assisted recording, transcription and summarization, raises immediate questions about data governance and e-discovery for companies that use Microsoft 365 and Copilot, say Staci Kaliner, Martin Tully and John Collins at Redgrave.