State & Local

  • May 12, 2026

    Judge Won't Toss Boston Property Tax Retaliation Claims

    Boston must face a proposed class action accusing the city of inflating the valuations of some properties after owners appealed their tax bills, a state court judge has ruled.

  • May 12, 2026

    Mamdani Pitches New York Budget With Tax On 2nd Homes

    New York City Mayor Zohran Mamdani unveiled a budget plan Tuesday that seeks to tax high-value second homes in the city, a proposal that will require the approval of state lawmakers, who are locked in protracted talks on their own budget.

  • May 12, 2026

    Fla. Sales Tax Won't Be Affected By Penny Phaseout

    Florida sales tax should be collected on the original sales price, not the price of cash transactions, rounded to the nearest nickel under a bill signed by Republican Gov. Ron DeSantis. 

  • May 12, 2026

    Ohio Bank's Tax Break On Data Processing Denied By Board

    An Ohio bank is liable for sales tax on financial data processing services it purchased, a state board affirmed, applying the true object test to the transactions as directed by the state Supreme Court.

  • May 12, 2026

    Ohio Revenue Through April Beats Estimate By $1B

    Ohio's total revenue from July through April exceeded an estimate by $1 billion, according to the state Office of Budget and Management.

  • May 12, 2026

    Okla. House Overrides Veto Of Gambling Loss Cap Exclusion

    Oklahoma's House of Representatives overrode the governor's veto of a bill that would exempt gambling losses from a cap on itemized deductions for state income tax purposes.

  • May 12, 2026

    Idaho Revenues Through April Up $179M From Forecasts

    Idaho's general fund revenue from July through April exceeded estimates by $179 million, according to the state Division of Financial Management.

  • May 12, 2026

    Ky. Revenue Through April Rises $221M From Last Year

    Kentucky's general fund revenue collection from July through April beat the total from the same period last fiscal year by $221 million, according to the state Department of Revenue.

  • May 11, 2026

    Minn. Justices Challenge County On Hilton Valuation Appeal

    Minnesota's justices quizzed counsel for Hennepin County on Monday on whether its arguments for its preferred method for valuing a Hilton-branded Minneapolis hotel and convention center could be enough to overturn a state tax court decision that adopted the owner's approach.

  • May 11, 2026

    Georgia To Cut Income Tax Rate To 4.99%

    Georgia will lower its income tax rate, increase standard deductions and provide temporary exclusions for tax on some overtime pay and cash tips under legislation signed Monday by Republican Gov. Brian Kemp.

  • May 11, 2026

    NC Justices Asked To Clarify Leandro School Funding Opinion

    The school boards of several low-wealth North Carolina counties are asking the state Supreme Court to elucidate a recent ruling that invalidated nine years of developments in the public school funding case known as Leandro, contending the opinion suggests the court usurped power in its jurisdictional conclusions.

  • May 11, 2026

    Kansas Clarifies Transient Tax Application During World Cup

    Kansas' adoption of a new definition of transient guests will affect who is subject to transient occupancy tax during the FIFA World Cup, the state Department of Revenue said in a notice.

  • May 11, 2026

    Broadway Shows Freed From NYC Rent Tax On Billboards

    Operators of four Broadway musicals don't owe New York City's commercial rent tax on billboard advertisements that they paid third-party entities to run because the operators didn't use the billboards, a city administrative law judge determined.

  • May 11, 2026

    Ind. Revenue Through April $1.3B Better Than Forecast

    Indiana's general fund revenue collection from July through April beat estimates by $1.3 billion, according to the State Budget Agency.

  • May 11, 2026

    Calif. Revenue Through April Beats Estimate By $12B

    California's general fund revenue from July through April outpaced a forecast by $12 billion, according to the state controller's office.

  • May 11, 2026

    Ga. Allows Review Of Tax Records For Unclaimed Property

    Georgia authorized its Department of Revenue to review tax records to verify the identity of owners of unclaimed property under a bill signed by Gov. Brian Kemp.

  • May 08, 2026

    NC Senate Bill Seeks Tax On 'Harmful Materials' Vendors

    North Carolina would impose an excise tax on vendors of materials that are deemed to be harmful to minors under a bill introduced in the state Senate.

  • May 08, 2026

    Securities Co. Asks NY Court To Source Receipts To Investors

    A securities company asked a New York state appeals court to reverse a tribunal decision that said its receipts must be sourced to the locations of institutional intermediaries, such as investment advisers, rather than where underlying investors were located.

  • May 08, 2026

    Texas Justices Rule Nicotine Pouches Are Taxable

    The Texas Supreme Court ruled Friday that nicotine pouches are a tobacco substitute and subject to the state's excise tax, overturning a lower court decision that found they aren't taxable as they aren't made of tobacco.

  • May 08, 2026

    Oregon Court OKs Farm Tax Break For Horse Stabling

    An Oregon property is eligible for a special farm use assessment because its stabling and pasturing of horses for profit were qualifying activities, the state tax court found Friday, reversing a local assessor's determination.

  • May 08, 2026

    Mass. Board Says Not Enough Evidence To Drop Home Value

    The owners of a Massachusetts home did not provide enough evidence in their analyses of comparable properties to lower the home's valuation for property tax purposes, the Massachusetts Appellate Tax Board said.

  • May 08, 2026

    Taxation With Representation: Corrs, Kirkland, Linklaters

    In this week's Taxation With Representation, gold companies Regis Resources and Vault Minerals combine, Long Lake Management acquires American Express Global Business Travel and Vodafone buys out CK Hutchison Holdings to become the sole owner of their telecommunications joint venture.

  • May 08, 2026

    Colo. Panel OKs Nix Of Downloadable Software Tax Break

    Colorado would eliminate its sales tax exemption for downloadable software, matching the treatment of software purchased at stores, under legislation advanced by a state Senate panel.

  • May 07, 2026

    NY Internet Activity Rule Not Barred By Fed. Law, Panel Says

    A New York rule that outlines when out-of-state businesses' online activities exceed federal protections against state income taxes isn't preempted by federal law, a state appeals court ruled Thursday, saying the federal statute's goal of shielding certain interstate businesses from tax isn't impeded by the regulation.

  • May 07, 2026

    Colo. Panel OKs Transit And Housing Zone Tax Credit

    Local governments in Colorado could create transit and housing investment zones and the state would create an income tax credit for related housing development efforts, under legislation advanced Thursday by a state panel.

Expert Analysis

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

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