State & Local
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March 19, 2026
Ind. Co. Proves Some Sales Tax Exempt, Dept. Says
An Indiana company is eligible for a tax exemption for some sales it failed to remit tax from after providing exemption certificates, the state Department of Revenue said in a letter ruling.
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March 19, 2026
Ind. Co. Should Be Allowed Penalty Abatement, Dept. Says
An Indiana company that uses a third party to withhold and remit payroll taxes should have its assessed penalties abated after proving it did not willfully fail to remit the assessed tax, the state Department of Revenue ruled.
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March 19, 2026
Mich. Offers Tax Extension In Areas Hit By Winter Storm
Michigan taxpayers and businesses in areas affected by recent winter storms can request additional time to file and pay taxes, the state Department of Treasury announced.
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March 19, 2026
W.Va. Legislature OKs Income Tax Cut
West Virginia would cut its income tax rates by 5% across all brackets under a bill passed by the state Legislature and sent to the governor for approval.
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March 19, 2026
Ind. Farm's ATV Purchase Partly Exempt, Dept. Says
An Indiana farm that bought an all-terrain vehicle is owed a partial sales and use tax exemption because the vehicle was used in part for herding livestock, the state's tax department said.
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March 19, 2026
Idaho Lawmakers OK Expanded Retail Developer Tax Rebate
Idaho would expand a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill unanimously approved by state lawmakers and headed to the governor.
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March 19, 2026
RI Revenue Through Feb. Tops Forecast By $6M
Rhode Island's general fund revenue collection from July through February surpassed an estimate by $6 million, according to the state Department of Revenue.
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March 19, 2026
Mass. Bill For Employer Child Care Tax Credit Advances
Massachusetts would establish a pilot program for tax credits for employers that provide child care under legislation passed by the Joint Revenue Committee.
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March 18, 2026
Temu Users Join Customer Push For IEEPA Tariff Refunds
Online marketplace Temu must refund customers for passed-on costs related to the Trump administration's now-invalidated International Emergency Economic Powers Act tariffs, a consumer leading a proposed nationwide class action told an Illinois state court.
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March 18, 2026
Idaho Expands Short-Term Rental Tax Obligations
Idaho short-term and vacation rental property owners must adhere to local tax rules for rental marketplaces even if they don't do business through a marketplace under a bill signed by the governor.
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March 18, 2026
Minn. Gov. Pitches Social Media Tax, Cut In Sales Tax Rate
Minnesota would enact a tax on large social media platforms and lower its state sales tax rate while expanding its base to include certain services under budget recommendations of Gov. Tim Walz.
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March 18, 2026
Idaho Lawmakers OK Estimated Payments For Audit Subjects
Idaho would establish a process for partnerships, S corporations and other pass-through entities that are subject to a federal audit to make estimated payments to the state's tax commission under a bill unanimously approved by state lawmakers and headed to the governor.
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March 18, 2026
Amazon Stuck With SC Sales Tax On 3rd-Party Transactions
Amazon was required to collect South Carolina sales tax on goods that third-party merchants sold on its online platform before the U.S. Supreme Court's Wayfair decision, the state Supreme Court ruled Wednesday, saying the company was engaged in the business of selling products.
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March 18, 2026
Mich. Gives Guidance On Wholesale Cannabis Tax
Michigan's new 24% excise tax on wholesale cannabis must be paid on the first sale of cannabis from a grower or processor to a licensed retailer, the Michigan Department of Treasury explained in guidance.
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March 18, 2026
Minn. House Blocks Revival Of SALT Cap Workaround Bill
A proposal to extend Minnesota's workaround for pass-through entities of the federal cap on deductions for state and local tax payments was blocked in the state's House, with Democrats voting down an effort to revive a bill that stalled in a committee.
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March 18, 2026
Utah General Fund Revenue Up $552M Through Feb.
Utah's general fund revenue collection from July through February outpaced the same period last year by $552 million, according to the state's Tax Commission.
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March 18, 2026
Ind. Board Must Review Electrician Program's Tax Break
An Indiana training program for electricians may be considered a school and, thus, become eligible for a property tax exemption after the tax board too narrowly interpreted the definition of a school, the Indiana Tax Court said.
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March 18, 2026
Del. Allows County Subpoena Of Witnesses For Assessments
Delaware authorized its counties to subpoena witnesses and evidence under certain conditions in disputes over nonresidential real property's assessed value as part of a bill signed by the governor.
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March 17, 2026
States Eye Repeal Of Costly Data Center Tax Breaks
Cash-strapped states are looking to roll back tax exemptions, and one of the first places they may inspect are the exemptions they once happily granted for data centers, tax professionals said Tuesday.
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March 17, 2026
Ga. Legislators Approve 4th Year Of Income Tax Rebates
A one-time income tax refund worth up to $500 per household was given final approval by the Georgia Senate, and so the state's lawmakers have elected to cut across-the-board refund checks to taxpayers for a fourth straight year.
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March 17, 2026
Ariz. Requires Rounding, Applies After Calculation Of Tax
Arizona sellers must round cash transactions to the nearest five cents if pennies aren't available, a requirement that applies after the calculation of taxes, under a bill signed by Gov. Katie Hobbs.
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March 17, 2026
SD OKs County Gross Receipts Tax To Reduce Property Tax
South Dakota will allow counties to implement a county-wide gross receipts tax with revenue that goes toward a property tax reduction fund under a law signed by the governor.
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March 17, 2026
Ind. Bars Granting Tax Credits To Foreign Adversary Entities
Indiana prohibited the awarding of various tax credits to entities organized under the laws of countries deemed to be foreign adversaries under a bill signed by the governor.
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March 17, 2026
Utah Allows Sharing Taxpayer Info For Exemption Eligibility
Utah will give county assessors access to taxpayers' driver's license information to help determine eligibility for residential property tax exemptions under a law signed by the state's governor.
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March 17, 2026
Pa. Schools' Property Appeal Policy Ruled Unconstitutional
A Pennsylvania school district's policy of only appealing property assessments over $500,000, which resulted in appeals involving several properties owned by a mall, violates the state's constitution, an appeals court affirmed Tuesday.
Expert Analysis
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10 Commandments For Agentic AI Tools In The Legal Industry
Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.
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NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling
Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.
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State, Federal Incentives Heat Up Geothermal Projects
Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.
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The Law Firm Merger Diaries: How To Build On Cultural Fit
Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.