State & Local

  • March 27, 2026

    Ariz. House Panel OKs Making Tax Dept. Report New Stances

    Arizona's tax department would have to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced by a state House committee.

  • March 26, 2026

    Colo. Appeals Court Upholds Town's Short-Term Rental Fee

    A Colorado town's fee on owners of short-term rentals does not require a vote under the state's Taxpayer's Bill of Rights, a state appeals court ruled, rejecting the argument that it raises more revenue than is needed for its stated purpose.

  • March 26, 2026

    Va. Tax Head Says Co. Can't Amend Old Returns After Audit

    A Virginia corporation was too late to change the treatment of past net operating losses after the state's tax department rejected its effort to carry the related deductions forward, the state's tax commissioner said in a letter ruling released Thursday.

  • March 26, 2026

    Utah To Impose Tax On Digital Content Streaming Services

    Utah will impose a sales and use tax on amounts paid or charged for access to digital video or audio works, including subscription-based streaming services, under a bill signed by the governor.

  • March 26, 2026

    Hawaii Condo Units Not Apts. For Tax Purposes, Court Rules

    Hawaii condominium units in a Maui multiunit property are considered nonowner-occupied properties — not apartments — and should be taxed at higher rates under a county ordinance, a Hawaii appeals court affirmed.

  • March 26, 2026

    NJ Tax Court Finds Religious Clergy's Homes Not Tax-Exempt

    A New Jersey rabbi's and reverend's homes are subject to property tax despite transferring ownership to their religious congregations because both maintained control over the properties, the state Tax Court ruled. 

  • March 26, 2026

    Va. Taxpayer Was Resident Once She Moved, Dept. Says

    An individual who moved into Virginia in 2020 was a part-year resident for tax purposes, the state tax commissioner ruled, rejecting her claim that all her income was subject to tax in her previous state.

  • March 26, 2026

    Va. Tax Commissioner Denies Unsubstantiated Biz Expenses

    Virginia taxpayers failed to substantiate certain business expenses they claimed, the state tax commissioner found, rejecting their use of invoices as evidence of payments.

  • March 26, 2026

    NY ALJ Says Goodwill In Co.'s Sale Was Investment Income

    Shareholders of a digital media service marketing business were required to make mandatory New York S corporation elections when they sold their business because goodwill from the sale constituted investment income, a New York administrative law judge said in a determination released Thursday.

  • March 26, 2026

    No Addback For Biz's Intercompany Interest, Va. Ruling Says

    A company subsidiary in Virginia was not required to add back the interest expenses on certain intercompany loans, the state tax commissioner said in a letter ruling released Thursday, because the transactions had a valid business purpose other than tax avoidance.

  • March 26, 2026

    Mich. Justices Revive Firm's Tax Cap Fight Over New Roof

    The Michigan Supreme Court revived a law firm's claims that a new roof for its office building wasn't an addition that allowed the property's taxable value increase to exceed a 5% cap, remanding the case for further examination of the firm's constitutional arguments.

  • March 26, 2026

    Utah Cuts Income Tax Rates, Corp. Franchise Tax Rate

    Utah will cut its corporate and individual income tax rates and corporate franchise tax rate under a bill signed by the governor.

  • March 26, 2026

    Utah Eliminates Tax-Paid-To-Other-State Credit Review Rule

    Utah eliminated a requirement that an individual income tax credit for taxes paid to another state be periodically reviewed by a state legislative interim committee under a bill signed by the governor.

  • March 26, 2026

    Ore. Industrial Property Value Cut By Tax Court

    An industrial parcel in Oregon was overvalued, the state tax court ruled, agreeing with the owner's assertion of the property's highest and best use and the need for a sewer pump station.

  • March 26, 2026

    Minn. House Bill Seeks Tax On Assets Above $10M

    Minnesota would impose an annual wealth tax of 1% of individuals' assets above $10 million under legislation introduced in the state House.

  • March 25, 2026

    Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case

    A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.

  • March 25, 2026

    Minn. Bill For Sales Tax Cut, Ad Tax Panned By Biz Groups

    Business groups urged a Minnesota House panel Wednesday to reject legislation that would cut the state's sales tax rate and impose the tax on digital and nondigital advertising services, with publishing and broadcasting exempted.

  • March 25, 2026

    NH Announces $104M In Revenue From Tax Amnesty Program

    New Hampshire raised $104 million from its yearlong tax amnesty program, the state announced.

  • March 25, 2026

    Utah Expands Unrelated Biz Income Definition For Corp. Tax

    Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.

  • March 25, 2026

    Idaho Expands Retail Developer Sales Tax Rebate

    Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.

  • March 24, 2026

    MTC Airline Reg Updates Draw No Comments At Hearing

    A Multistate Tax Commission proposal to update a sourcing regulation for airlines to account for sales of Wi-Fi access and other business practices that didn't exist when the rule was adopted in the 1980s didn't elicit any input during a public hearing Tuesday.

  • March 24, 2026

    NJ Assembly OKs Nixing Fraudulent Refund Assessment Limit

    New Jersey would remove its time limit for assessing taxes to recoup fraudulently obtained refunds under a bill approved by the state Assembly.

  • March 24, 2026

    Minn. Bill Seeks Corp. Tax Break For Biz, Farm Loans

    Financial institutions with less than $2 billion in assets would be eligible for a Minnesota tax subtraction for certain business and agricultural loans under legislation considered by a state House panel Tuesday.

  • March 24, 2026

    Mich. Sales Tax Applies To Dental Co.'s Products, Panel Says

    A dental device maker is liable for assessed sales tax on products it sold to customers after failing to prove the transactions were exempt, a Michigan state appeals court ruled.

  • March 24, 2026

    Biz Groups Decry Colo. Plan To End 80-20 Corp. Tax Rule

    A Colorado House panel advanced a bill that would change the treatment of corporate taxpayers with foreign affiliates in a way that supporters said would close a tax loophole, but business groups said the proposal could stifle growth and cause double taxation.

Expert Analysis

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

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