State & Local
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August 18, 2026
Wash. Revenue From July To August Up $301M Over Last Year
Washington's total revenue collection from July 11 through Aug. 10 rose $301 million compared to the same period last year, according to the state Economic and Revenue Forecast Council.
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August 18, 2026
Neb. Total Net Revenues In July Lag Behind Estimate
Nebraska's total net revenue collection in July was $401,000 behind projections, according to the state Department of Revenue.
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August 17, 2026
Texas Justices Asked To Reject Tax On Oil Stored For Export
Two oil companies operating in Texas asked the state Supreme Court to let stand a lower court's finding that under the import-export clause of the U.S. Constitution, oil they stored for export isn't subject to property tax.
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August 17, 2026
Ala. Masonry Biz Owes Sales Tax Assessment, Tribunal Says
An Alabama masonry business owes the tax assessed on its sales despite the business' claims that the many of the sales calculated in an audit were tax-exempt, the state Tax Tribunal ruled.
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August 17, 2026
Biz Pushes Class Cert. As Solution To IEEPA Refund Issues
The U.S. Court of International Trade should grant class certification to companies seeking refunds of duties paid under the invalidated global tariff regime, the company serving as a test case for the refunds said in arguments mirroring those recently made in the underlying dispute.
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August 17, 2026
Mich. Homeowner Qualifies For Exemption, Court Rules
A Michigan homeowner who lived in the state while her husband lived in Washington state is eligible for a principal residence exemption despite filing a nonresident return for one year, a panel of the Michigan Appeals Court ruled.
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August 17, 2026
Ill. Revenue In July Beats Forecast By $144M
Illinois total revenue in the first month of the state's 2027 fiscal year exceeded an estimate by $144 million, according to state comptroller's office.
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August 17, 2026
NJ Revenues Grow $3.2B From Prior Fiscal Year
New Jersey's total major revenues from June 2025 through July outpaced the total for the previous fiscal year by $3.2 billion, according to the state's Department of the Treasury.
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August 17, 2026
NY Tax Collections Through July Up $4.4B From Last Year
New York's total tax collections from April through July outpaced the same period last fiscal year by $4.4 billion, according to the state Department of Taxation.
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August 14, 2026
Md. Digital Tax Defeat Spells Trouble For Other States' Levies
The Maryland Tax Court's ruling Friday that found the state's first-in-the-nation digital advertising tax unconstitutional and barred by federal law may signal that similar state taxes on online advertising services are on shaky ground.
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August 14, 2026
Colo. Taxpayer Says $490M Court Project Violates TABOR
A Colorado county's decision to build a half-billion-dollar judicial center required voter approval under the state's Taxpayer's Bill of Rights, a county council member said in a suit, attempting to halt the project.
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August 14, 2026
Chicago Auto Lease Tax Is Unconstitutional, Suit Says
A Chicago tax applied monthly to leased vehicles violates the state's constitution, a taxpayer told a state court, arguing the levy flouts the uniformity clause.
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August 14, 2026
Rising Star: Baker McKenzie's Cameron Reilly
Baker McKenzie partner Cameron Reilly helped secure a key tax court ruling for FedEx Corp. to invalidate regulations on mandatory repatriation under the 2017 federal tax changes, and was a lead attorney in Facebook Inc.'s successful challenge to cost-sharing regulations for multinational corporations, earning him a spot among the tax practitioners under 40 honored by Law360 as Rising Stars.
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August 14, 2026
Taxation With Representation: Miller Thomson, Bennett Jones
In this week's Taxation With Representation, GO Residential Real Estate Investment Trust and a consortium of buyers acquire H&R Real Estate Investment Trust, insurance exchange Accelerant goes private in a deal with Thoma Bravo, and Goldman Sachs acquires NEOS Investments.
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August 14, 2026
Maryland Tax Court Strikes Down Digital Advertising Tax
Maryland's first-in-the-nation digital advertising tax violates the federal Internet Tax Freedom Act by applying only to electronic commerce, the state's tax court said in a group of decisions Friday, striking down the tax.
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August 13, 2026
Ohio Justices Reject Dollar Bank's Tax Discrimination Claim
Ohio's tax on financial institutions falls only on the portion of Dollar Bank's business in the state and does not result in double taxation or discrimination against interstate banks, the state's highest court said Thursday.
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August 13, 2026
Rising Star: Covington's Brian Harris
Brian Harris of Covington & Burling LLP represented companies from the world of biomedicine, retail and even sports after advising on the acquisition and relocation of the NHL's Arizona Coyotes in transactional tax matters, earning him a spot as one of the tax law practitioners under age 40 honored by Law360 as Rising Stars.
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August 13, 2026
Idaho Revenue In July $14M Above Estimate
Idaho's total revenue collection in July was $14 million higher than projected, according to the state Division of Financial Management.
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August 13, 2026
SD Revenues In July Lag Behind Estimate By $6M
South Dakota's general fund revenue in July trailed projections by $6 million, according to the state Bureau of Finance and Management.
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August 13, 2026
Tax Owed On Promo Items Shipped From Colo., Dept. Says
Items taken from Colorado inventory and shipped to another state for promotional or giveaway purposes are subject to use tax, the state tax department said.
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August 13, 2026
Minn. Court Says Order To Pay Income Tax Not Appealable
A Minnesota man who filed a state tax return claiming no income despite a federal form showing compensation of $535,000 may not appeal an order to pay the resulting tax assessment, the state's tax court ruled, finding it had no jurisdiction in the matter.
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August 12, 2026
Wisconsin Says Cruise Co. Isn't Shielded From State Tax
Lower courts correctly held that a Florida-based travel company has agents in Wisconsin selling travel services, an activity that exceeds Public Law 86-272's protections against state income taxes, Wisconsin's tax agency told the U.S. Supreme Court on Wednesday.
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August 12, 2026
Conn. Justices OK Tax Penalty For Failure To File Form
A Connecticut town didn't err when it assessed a tax penalty on a property owner that failed to file an income report requested by the town's assessor, even though the assessor had sent the form to an old address, the state Supreme Court affirmed Wednesday.
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August 12, 2026
Calif. Revenue In July Beats Forecast By $179M
California's total revenue in the first month of its 2027 fiscal year was $179 million better than expected, according to the state comptroller.
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August 12, 2026
NYC Appeal Can't Lift 2nd Home Tax Pause, Homeowners Say
New York City will be in contempt of court if it continues with the rollout of its tax on high-value second homes that a judge temporarily paused, an attorney for homeowners challenging the tax said, arguing that the city's appeal of the order didn't halt it.
Expert Analysis
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4 Ways GCs Can Manage Growing Service Of Process Volume
As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.
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The Law Firm Merger Diaries: Forming Measurable Ties
Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.
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3 Key Takeaways From Planned Rescheduling Of Cannabis
An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.
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OFAC Sanctions Will Intensify Amid Global Tensions In 2026
The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.
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5 E-Discovery Predictions For 2026 And Beyond
2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.
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Judges On AI: How Courts Can Boost Access To Justice
Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.
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In Praise Of These 10 Revenue Agencies: SALT In Review
RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.
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Hot Topics For Family Offices In 2026
For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.
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The Case For Emulating, Not Dividing, The Ninth Circuit
Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.
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5 Tariff And Trade Developments To Watch In 2026
A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.
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4 Developments That Defined The 2025 Ethics Landscape
The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.
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The Answer, In A Word, Is Federalism: SALT In Review
From the treasury secretary's view of states that resist conformity to a proposed retroactive tax on California's billionaires, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Fractional GCs Can Manage Risks Of Engagement
As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.