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State & Local
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July 07, 2026
Miss. Revenue Through Fiscal Year $111M Over Estimates
Mississippi's general fund revenue collection from July 2025 through June beat forecasts by $111 million, according to the state Department of Revenue.
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July 07, 2026
Hawaii Expands Film Production Tax Credits
Hawaii expanded its film production tax credits, increasing the monetary cap per production and extending the sunset date under a bill signed by the governor.
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July 07, 2026
Mo. Revenue In Fiscal Year Down $378M From Last Year
Missouri's general fund revenue collection in fiscal year 2026 lagged $378 million behind last year, according to the state Office of Administration.
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July 07, 2026
W. Va. Revenue In Fiscal Year Beats Estimate By $371M
West Virginia's general fund revenue collection from July 2025 through June outpaced estimates by $371 million, according to the State Budget Office.
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July 07, 2026
Colo. Clarifies Online Photo Galleries Subject To Sales Tax
Retail sales in Colorado in which the customer pays for a photo shoot and accesses the photos through an online gallery are subject to sales tax, the state's Department of Revenue said in a general information letter released Tuesday.
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July 07, 2026
Delaware Establishes Entertainment Production Tax Credit
Delaware will provide tax credits for qualified film, television and other entertainment production activities under a bill signed by the governor.
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July 07, 2026
Simpson Thacher Adds Energy Tax Partner From Weil In NY
Simpson Thacher & Bartlett LLP announced Tuesday that a former Weil Gotshal & Manges LLP partner has joined the firm's New York office to advise clients on the U.S. tax aspects of energy and infrastructure transactions.
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July 06, 2026
After Tense Terms, Hints Of High Court Harmony With Circuits
Following several U.S. Supreme Court terms teeming with reversals and rebukes of lower appeals courts, the justices this term found fault less often with rulings by circuit judges, who are likely becoming better attuned to the conservative supermajority, attorneys say.
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July 06, 2026
The Funniest Moments Of The Supreme Court's Term
When one of the U.S. Supreme Court's most talkative members suddenly struggled to speak, the atmosphere at oral arguments grew increasingly anxious — until the justice deadpanned that it was an advocate's golden opportunity to avoid a grilling.
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July 06, 2026
NC Conforms To IRC, Splits On 1st-Year Research Expensing
North Carolina updated an Internal Revenue Code reference in the state's tax law to reflect passage of the 2025 federal budget bill but split from the federal tax code's allowance of full first-year expensing for domestic research and experimental costs under legislation signed by the governor.
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July 06, 2026
Puerto Rico Gov't Worker Pleads Guilty In $5M Bribery Case
An employee of the Puerto Rico Treasury Department has pled guilty to bribery charges after using his employee status to erase tax debts, costing Puerto Rico around $5 million in revenue, the U.S. Attorney's Office for the District of Puerto Rico announced.
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July 06, 2026
Ore. Tax Cut, Wealth Tax Proposals Miss Signature Deadline
Proposed Oregon ballot measures to cut or limit taxes, as well as a proposal for a wealth tax, have missed the state's deadline for signature submissions and will not appear on the November ballot.
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July 02, 2026
The Firms That Won Big At The Supreme Court
This U.S. Supreme Court term featured high-stakes oral arguments on issues including presidential power, immigration and voting regulations. Here's a look at the law firms that argued the most cases and how they fared.
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July 02, 2026
Breaking Down The Vote: The High Court Term In Review
The U.S. Supreme Court's stark ideological divisions were on full display this term, particularly as it issued long-awaited rulings in the last few days of June. Here, Law360 dives into the numbers behind this court term.
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July 02, 2026
NY Professor Loses Appeal Over Pandemic Remote Work Tax
A tax professor who taught at a New York university but lived in Connecticut was taxed legally by New York on days he worked at home while the school was closed during the coronavirus pandemic, a New York appellate court panel ruled in an opinion posted Thursday.
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July 02, 2026
Calif. Lawmakers OK Extending Tax Credits For Job Creation
California would extend by five years a tax credit program for businesses that agree to hire workers and invest in the state under budget-related legislation approved by state lawmakers and sent to Gov. Gavin Newsom.
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July 02, 2026
NJ Bill Seeks Surtax On Prediction Market Operators' Income
New Jersey would impose a surtax on individuals' and business entities' income derived from the operation of prediction markets under a bill introduced in the state Assembly.
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July 02, 2026
Famed Chef Hit With $1M Judgment In Boston Tax Case
A Massachusetts state court has ordered celebrity chef Barbara Lynch to pay nearly $1 million in back taxes and interest to the city of Boston, months after losing a bid to lift a default judgment in the case.
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July 02, 2026
Customs Adds 1.6M Phase 2 Imports To Tariff Refund System
U.S. Customs and Border Protection received tariff refund requests covering another 1.6 million entries in a day's time after opening a second phase of eligibility for its system, according to a declaration filed with the U.S. Court of International Trade.
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July 02, 2026
Texas Revenues Through May $1.7B Ahead Of Last Year
Texas' net revenue collected from September through May was $1.7 billion up from the same period last year, according to the state comptroller's office.
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July 02, 2026
Wis. Revenue Through May Up $685M From Last Year
Wisconsin's general purpose revenue collected from July through May outpaced the same period last year by $685 million, according to the state Department of Revenue.
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July 02, 2026
Minn. Court Upholds Used Car Dealers' Tax Bills
Minnesota partners in a used car business did not show evidence to back their claims on the cost of their vehicle purchases, the state's tax court said, upholding income tax assessments against them.
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July 01, 2026
3 NJ Bills On Data Center Regulation Sent To Governor
The New Jersey Senate and the state's General Assembly recently passed three data center regulation bills that will be considered by Gov. Mikie Sherrill.
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July 01, 2026
Ohio Justices Pan State's Tax Method For Perrigo Receipts
Ohio Supreme Court justices sounded critical Wednesday of arguments by the state's tax agency that Perrigo owed gross receipts tax on list prices for its generic pharmaceutical drugs instead of the discounted prices for which they were ultimately sold.
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July 01, 2026
NJ Curtails Biz Tax Breaks, Adds Employer Medicaid Fees
New Jersey will pare back several business tax breaks and impose fees on certain businesses with employees enrolled in the state's Medicaid program under a state budget and related legislation signed by the governor.
Minn. Tax Court Charges Bad Faith In Property Valuation Case
An attorney for the owner of a Minnesota office building operated in bad faith by ignoring recent state Supreme Court precedents in his challenge of a tax valuation, the state tax court said, again rejecting his approach.
Top State And Local Tax Policies Of 2026: Midyear Report
In 2026, owners of second homes in New York City face a new tax, giving that idea its biggest run yet. Some states are looking for revenue with taxes on wealth or high incomes, while others are aiming to cut or eliminate income or property taxes. Here, Law360 takes a look at notable state and local tax policies of 2026 so far.
Top State & Local Tax Cases Of 2026: Midyear Report
From the U.S. Supreme Court declining to weigh in on Florida's fight against a California apportionment rule to the New York appellate court affirming the dismissal of a challenge to the state's P.L. 86-272 rule, it's been a busy first half of the year for state and local tax in the courts. Here, Law360 looks at some of the top state and local tax cases of the past six months.
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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After Tense Terms, Hints Of High Court Harmony With Circuits
Following several U.S. Supreme Court terms teeming with reversals and rebukes of lower appeals courts, the justices this term found fault less often with rulings by circuit judges, who are likely becoming better attuned to the conservative supermajority, attorneys say.
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The Funniest Moments Of The Supreme Court's Term
When one of the U.S. Supreme Court's most talkative members suddenly struggled to speak, the atmosphere at oral arguments grew increasingly anxious — until the justice deadpanned that it was an advocate's golden opportunity to avoid a grilling.
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Breaking Down The Vote: The High Court Term In Review
The U.S. Supreme Court's stark ideological divisions were on full display this term, particularly as it issued long-awaited rulings in the last few days of June. Here, Law360 dives into the numbers behind this court term.
Expert Analysis
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Choral Singing Makes Me A Better Lawyer
Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.
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Power To The Paralegals: Burnout As A Structural Problem
Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.
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A Tax Costly To Everyone, Sooner Or Later: SALT In Review
From Pennsylvania's move toward a gross receipts tax on digital advertisers to news of yet another Fortune 500 company leaving New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Economic Questions To Ask Amid Tariff Refund Class Actions
The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.
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Crazy Little Thing Called Unsound Tax Policy: SALT In Review
From Kentucky's taxing of prediction markets to Iowa's new exemption for bees, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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If Upheld, Wash. Millionaire Tax Could Upend State Law
The Washington Supreme Court could open the door to broader income, rental and corporate taxes if it defies precedent and the historically established desires of voters by redefining the state constitution's concepts of “income” and “property” to uphold a new tax on wages over $1 million, says Richard Birmingham at Davis Wright.
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Cow Horse Makes Me A Better Lawyer
Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.
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Checking For AI Errors Is Now A Two-Way Street
A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.
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5 Things Associates Must Ask About Their Firm's Merger Plan
The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.
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2 'Rocket Dockets' And The Rules That Propel Them
The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.
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NY's Tax On 2nd Homes Compounds Residency Tax Risks
New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business owners who maintain a residence while asserting domicile elsewhere, says Mark Parthemer at Glenmede.
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A Playground Of Unsound Tax Policy: SALT In Review
From the California governor's proposed taxing of software sales to a Minnesota bill that targets executive pay, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Your Next Litigation Hold Should Cover AI Chat Logs
The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.