State & Local

  • May 14, 2026

    Colorado Lawmakers OK Bill To Narrow Software Tax Break

    Colorado would narrow its sales tax exemption for downloadable software, allowing the break only for software customized for the user or governed by a negotiated license agreement, under legislation passed by lawmakers.

  • May 14, 2026

    Pa. Bill Seeks Tax On Prediction Market Wagers

    Pennsylvania would impose a tax on the daily gross event outcomes of prediction wagering operations under a bill introduced in the state House of Representatives.

  • May 14, 2026

    Minn. Revenue in April Beats Forecast By $230M

    Minnesota's general revenue collected in April outpaced estimates by $230 million, according to the state Department of Management and Budget.

  • May 14, 2026

    Ind. Gov. Extends Gas Tax Suspension To June

    Indiana will extend its gasoline usage tax suspension for an additional month after the governor signed an emergency declaration to address rising fuel costs driven by the Iran war.

  • May 14, 2026

    NY Total Tax Collections In April Up $777M From Last Year

    New York's general fund revenue in April was $777 million higher than during the same period last fiscal year, according to the state Department of Taxation and Finance.

  • May 14, 2026

    Md. Specifies Situs For Inheritance Tax, Repeals Exemption

    Maryland established the location of intangible personal property for state inheritance tax purposes and repealed an exemption from the tax under legislation signed by Gov. Wes Moore.

  • May 13, 2026

    Hologic Tells NH Justices It's One Org.; State Pushes Back

    New Hampshire's revenue department and Hologic sparred before the state's justices over whether a capital loss carryback can offset capital gains in a combined group, even if the loss and gain are generated by different group members, with the company arguing it and its entities are one organization.

  • May 13, 2026

    Pact Board OKs Tax Guidance For Delivery Cos., Code Sales

    The Streamlined Sales Tax Governing Board approved a host of additions to the state tax simplification compact it oversees Wednesday, including guidance on tax rules for delivery network companies and codes that are redeemed for products or services.

  • May 13, 2026

    Colo. Panel Kills Corp. Decoupling Bill Under Veto Threat

    Colorado legislation to decouple the state from four of last year's federal corporate tax changes was stalled by a Senate panel at the request of the bill's sponsor, who suggested that Gov. Jared Polis said he would veto the bill.

  • May 13, 2026

    Okla. Revenue Through April Beats Estimates By $393M

    Oklahoma's general revenue collection from July through April outpaced forecasts by $393 million, according to the state's Office of Management and Enterprise Services.

  • May 13, 2026

    Wis. Gov. Signals Budget Compromise With No Tax On Tips

    Wisconsin's governor said a bipartisan deal has been reached with Republican leaders in the Legislature on a budget deal that will include no state tax on tips and overtime pay, as well as some property tax relief.

  • May 13, 2026

    NC Tax Revenue Collection Through March Up $853M

    North Carolina's general revenue from July through March exceeded the same period last fiscal year by $853 million, the Office of the State Controller reported.

  • May 13, 2026

    Minn. Bill Seeks Pharma Marketing Fed Deduction Add-Back

    Minnesota would require pharmaceutical companies to add back their federally deducted business expenses arising from marketing spending under a bill introduced in the state Senate on Wednesday. 

  • May 13, 2026

    Iowa Lawmakers OK Vote For Tax Hike Two-Thirds Approval

    Iowa voters will decide whether to amend the state's constitution to require a two-thirds vote of approval by the state's General Assembly for individual or corporate income tax rate increases under a Senate joint resolution passed by state legislators and sent to the Secretary of State.

  • 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.

Expert Analysis

  • 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.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

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