State & Local

  • May 20, 2026

    NJ Revenues Through April Up $2B From Last Year

    New Jersey's revenue collection from July through April outpaced the same period last year by $2 billion, according to the state Department of the Treasury.

  • May 20, 2026

    Va. Gov.'s Cannabis Bill Veto Keeps State In Legal Limbo

    Virginia Gov. Abigail Spanberger's veto of legislation to tax and regulate the sale of adult-use cannabis will keep the commonwealth in a state of cannabis legal limbo for the foreseeable future.

  • May 20, 2026

    Ore. Voters Reject Gas, Vehicle Tax Hikes For Transportation

    Oregon voters overwhelmingly repealed most of the funding measures in a nearly $4 billion transportation package signed into law last year, stopping state fuel tax and vehicle fee increases, according to unofficial results posted Wednesday.

  • May 19, 2026

    States Tell CIT To Reject Gov't's Request To Stay Tariff Ruling

    The federal government's arguments to stay a permanent injunction against the collection of President Donald Trump's temporary global duties for two small businesses and the state of Washington while it appeals the ruling are overblown, a coalition of states told the U.S. Court of International Trade on Tuesday.

  • May 19, 2026

    Amazon Keeps Tenn. Sales Tax Suit In Wash. Federal Court

    A Tennessee shopper's proposed class action accusing Amazon of collecting excessive sales tax will remain in Washington federal court, a Seattle judge ruled Monday, concluding that the case's value "more likely than not" exceeds a $5 million threshold under the federal Class Action Fairness Act.

  • May 19, 2026

    Costco Calls Suit Over Tariff Refunds Premature

    Costco urged an Illinois federal court to toss a putative consumer class action seeking to recoup the higher costs that shoppers paid under President Donald Trump's global tariffs, contending that the case is premature in the wake of uncertain corporate refunds. 

  • May 19, 2026

    SC Increases Manufacturing Tax Break Reimbursement Limit

    South Carolina increased a reimbursement cap for a manufacturing property tax exemption, mitigating potential reductions to exemptions for eligible properties, under a bill signed by the governor.

  • May 19, 2026

    House OKs Changes For Tax Collection Due Process Cases

    The House passed bipartisan legislation Tuesday billed as improving taxpayers' collection due process rights, including by pausing the statute of limitations for seeking a credit or refund amid a collection action proceeding, sending the measure to the Senate for consideration.

  • May 19, 2026

    Mich. Panel Says Gauze, Gloves Not Tax-Exempt Prosthetics

    A Michigan appellate court panel has affirmed a tax ruling against a medical equipment company, holding that prescription gauze, bandages, gloves, wound dressings and related supplies sold to disabled patients do not qualify as tax-exempt prosthetic devices under the state's General Sales Tax Act. 

  • May 19, 2026

    SC Revenue Draft Explains Alternative Apportionment

    Businesses in South Carolina can request to use an alternative apportionment method by demonstrating standard formulas do not fairly represent their business, under a draft revenue procedure circulated by the state tax agency.

  • May 19, 2026

    Trump, Niece Near Resolution Over Tax Records Leak

    Lawyers for President Donald Trump and his niece Mary Trump told a New York court Tuesday that they may be approaching a settlement of his suit against her for sharing his tax records with The New York Times, an act she has said was protected speech.

  • May 19, 2026

    Ind. Tax Board Lowers Hotel Properties' Valuations

    An Indiana assessor failed to justify hiking the valuations of three hotel properties by more than 5% from one year to the next, the state's Board of Tax Review ruled.

  • May 19, 2026

    NYC Tax Tribunal Says ALJ Wrongly Dismissed Co.'s Appeal

    The New York City Tax Appeals Tribunal revived a transportation company's protest of a tax assessment, saying a chief administrative law judge prematurely dismissed the case without following the proper litigation procedures.

  • May 19, 2026

    Wis. Revenues Through April $862M Higher Than Last Year

    Wisconsin's general fund revenue collection from July through April grew $862 million from the same period last year, according to the state Department of Revenue.

  • May 19, 2026

    Utah's Revenue Collection Through April Up $622M

    Utah's general fund revenue collection from July through April beat the same period last year by $622 million, according to the State Tax Commission.

  • May 19, 2026

    Okla. Lawmakers Nix Veto Of Gambling Loss Cap Exclusion

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

  • May 19, 2026

    Maynard Nexsen Adds Transactional Tax Pro In NC

    Maynard Nexsen PC announced that it has added a partner to the firm's tax practice group from Nelson Mullins Riley & Scarborough LLP, adding that the Charlotte, North Carolina, hire brings expertise in transactional tax structuring and planning.

  • May 18, 2026

    Madigan Ruling May Offer High Court New Bribery Test

    The Seventh Circuit found enough "overwhelming" evidence last month to sustain the conviction of former Illinois House Speaker Michael Madigan, but a U.S. Supreme Court that's spent years narrowing the reach of public corruption laws may be interested in whether prosecutors proved a sufficiently specific quid pro quo.

  • May 18, 2026

    Hookah Tobacco Co. Seeks Fla. Justices' Review Of Tax Law

    A Florida state appeals court misapplied precedent instructing how to interpret ambiguous tax laws when it found a company's hookah tobacco products subject to the state's tobacco tax, the business argued in asking the state Supreme Court to review the decision.

  • May 18, 2026

    Minn. Lawmakers OK Federal Conformity, Property Tax Relief

    Minnesota would conform with several changes to the federal tax code and extend its workaround of the cap on corporate deductions for state and local taxes under an omnibus tax package approved by lawmakers and heading to Gov. Tim Walz.

  • May 18, 2026

    K&L Gates Tax Trio Joins Holland & Knight In Dallas

    Holland & Knight LLP announced Monday that three Dallas-based state and local tax attorneys from K&L Gates LLP have joined the firm's tax, executive compensation and benefits practice.

  • May 18, 2026

    Mo. Lawmakers OK Rail Infrastructure Tax Credit

    Missouri would allow a tax credit to be claimed by railroad companies at least partially based in the state for the cost of maintaining and creating railroad infrastructure under the bill passed by the Legislature. 

  • May 18, 2026

    Texas Rule Change Would Define Lessees For Tax Protests

    Texas would amend its tax appeal rules to include a definition of lessees who are allowed to protest property valuations before the Appraisal Review Board in a rule proposed by the state comptroller.

  • May 18, 2026

    Pa. Revenue Through April Up $993M From Estimate

    Pennsylvania's general fund revenue collection from July through April exceeded estimates by $993 million, according to the state Department of Revenue.

  • May 18, 2026

    Neb. Net Receipts Through April Lag Forecast By $135M

    Nebraska's net receipts from July through April underperformed estimates by $135 million, according to the state Department of Revenue.

Expert Analysis

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    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.

  • Considerations When Invoking The Common-Interest Privilege

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    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.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    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.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    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.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    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.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    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.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    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.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    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.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    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.

  • The Biz Court Digest: How It Works In Massachusetts

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    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.

  • A Wealth Of Wrong Steps: SALT In Review

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    From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

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