State & Local
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July 10, 2026
Ohio Board Finds Couple's Gains From Biz Sale Deductible
A couple can take an Ohio tax deduction for capital gains they received from selling interest in a C corporation, the state Board of Tax Appeals ruled, saying the gains qualified as deductible business income.
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July 10, 2026
Ohio Revenue In Fiscal Year Beats Forecast By $981M
Ohio's total revenue from July 2025 through June exceeded estimates by $981 million, the state Office of Budget Management reported.
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July 10, 2026
Mass. Court Says Lack Of Transcript Dooms Tax Break Claim
A Massachusetts taxpayer's claim of theft losses due to a botched transmission repair on a business vehicle was denied Friday by a state appeals court, which said he failed to provide a transcript of the relevant proceedings of the Board of Tax Appeals.
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July 10, 2026
State And Local Tax Policy To Watch In 2nd Half Of 2026
From more states seeking to eliminate tax breaks for data centers to tax policy shifts that will be decided at ballot boxes across the country, the months ahead promise to offer significant tax developments in several states. Here, Law360 highlights state and local tax policies to watch in the second half of 2026.
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July 09, 2026
Cookies Retail Led Dispensary Into $1.9M Tax Crisis, Suit Says
Six entrepreneurs alleged in a California state court lawsuit that cannabis giant Cookies Retail pushed them out of their dispensary and took control over its bank accounts, leaving the retail shop saddled with nearly $2 million in unpaid taxes.
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July 09, 2026
Okla. Tax Officials Say McGirt Can't Upend Osage Ruling
Oklahoma tax officials say the Osage Nation can't rely on a 2020 landmark U.S. Supreme Court ruling to overturn a decision that declined to vacate a 16-year-old determination that its reservation boundaries had been disestablished, telling the Tenth Circuit that the tribe's challenge is too late.
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July 09, 2026
State And Local Tax Cases To Watch In 2nd Half Of 2026
From Mastercard's appeal of a South Carolina decision that income-producing activity occurred within the state to JetBlue's argument that Florida's method of taxing airline income unconstitutionally leads to double taxation, there will be plenty of state and local tax cases to watch in the second half of 2026. Here, Law360 looks at cases to keep an eye on in the next six months.
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July 09, 2026
Attys Seek Clarity, Carveouts In NYC 2nd-Home Tax Rules
Practitioners implored the New York City Department of Finance on July 9 to clarify certain elements of the agency's proposed rules for a tax on high-value second homes, including addressing whether purchasers may have leeway during renovations and how changes of ownership during the year will be evaluated.
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July 09, 2026
Prior Audits Don't Bar $1.4M Calif. Tax Hit, OTA Says
An Ohio-based manufacturer and installer of power management products that argued it was entitled to nearly $1.4 million in relief from California sales and use tax liabilities, based on a tax agency's prior audits, is not due that relief, the state Office of Tax Appeals said.
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July 09, 2026
Hawaii Expands Enterprise Zone Biz Tax Credits
Hawaii has expanded its definition of businesses that qualify for its enterprise zone tax credits and exemptions and extended the period of time the tax benefits can be claimed under a bill signed by the governor.
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July 09, 2026
5 Clifford Chance Finance And Tax Attys Join Sidley In NY, DC
Sidley Austin LLP announced Thursday that five Clifford Chance LLP attorneys have joined the firm's global finance and tax practices in New York and Washington, D.C.
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July 09, 2026
Calif. OTA Says Pair Failed To Prove They Weren't Residents
A couple failed to prove they weren't residents of California when the husband was temporarily relocated to the state for work, the California Office of Tax Appeals ruled.
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July 09, 2026
Calif. Extends Full Cash Value Assumption For Pipeline Strips
California extended a method for valuing intercounty pipeline rights-of-way that assumes full cash value if certain conditions are met under a bill signed by Gov. Gavin Newsom.
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July 09, 2026
Ga. General Fund Receipts In Fiscal Year Up $130M
Georgia general fund receipts from July 2025 through June exceeded the same period last year by $130 million, the state Department of Revenue reported.
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July 08, 2026
Colo. County's Mill Increases Unconstitutional, Court Told
A Colorado county violated the state's constitution by continuing to increase its property tax mill without voter approval and failing to reduce the levy or refund taxpayers when excess revenue was collected, a taxpayer told a state court.
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July 08, 2026
Mich. Asks State Justices To Skip Energy Co.'s $8M Tax Fight
Michigan's tax agency urged the state Supreme Court to reject an energy company's appeal of $8 million in tax on its wholesale sales of electricity, arguing that a lower court correctly relied on a contractual agreement to source the sales to Michigan.
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July 08, 2026
Minn. Tax Court Weighs Tower Sale Prices In Value Dispute
The Minnesota Tax Court will consider recent purchase prices for the Wells Fargo Center in Minneapolis, along with a discounted cash flow analysis, in a hundred-million-dollar tax valuation dispute over the office tower.
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July 08, 2026
Judge Limits Wayne County Surplus Property Tax Settlements
Former property owners seeking surpluses from Wayne County tax foreclosure proceedings got a partial restriction of the county's settlement practices when a Michigan federal judge ruled Tuesday that former owners must be notified of a pending constitutional challenge before the county seeks releases beyond state law claims.
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July 08, 2026
Miss. Agency OKs Regs To Clarify Use Tax For Freight Fees
Mississippi clarified the imposition of use tax as it relates to certain freight charges under amended regulations adopted by the state Department of Revenue to align with a 2025 state Supreme Court ruling, according to notices published in the state's administrative bulletin.
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July 08, 2026
NC Will Tax Prediction Markets, Nix Break For Data Centers
North Carolina will become the latest state to tax prediction markets, in addition to increasing taxes on sports betting and rolling back a tax break for data centers, under a budget signed by its governor.
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July 08, 2026
Ala. Net Tax Collection Through June Up $282M
Alabama's net revenue collection from October through June was $282 million higher than the same period last year, according to the state Department of Revenue.
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July 08, 2026
NH Revenue In FY26 Beats Estimate By $182M
New Hampshire's general fund revenue from July 2025 through June exceeded forecasts by $182 million, according to the state Department of Administrative Services.
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July 08, 2026
Ore. Court Denies Tax Break For Church Leader's Home
An Oregon church leader's residence that is also used for storage of religious products and other activities does not qualify for a property tax exemption as a house of worship, the state tax court said, affirming the finding of a local assessor.
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July 08, 2026
Revenue Steady, But States Brace For More Spending
Many states are ending the fiscal year on stable ground when it comes to tax revenue collection, experts said, but the pressure to spend more on social programs after federal cuts presents a long-term challenge for state lawmakers.
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July 07, 2026
DC Circ. Backs Tax Bribery Convictions Despite Jury Error
A D.C. Circuit panel refused on Tuesday to reverse a lower court's judgments against two men in connection to a bribery scheme carried out to evade $2.3 million in business tax obligations, finding a jury instruction error "harmless," among other unsuccessful arguments.
Expert Analysis
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
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Del. Dispatch: General Partner Discretion In Valuing Incentives
In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.
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Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.
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One Singular, Sensible Rate: SALT In Review
From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How AI May Reshape The Future Of Adjudication
As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.
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When Legal Advocacy Crosses The Line Into Incivility
As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.
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Del. Corporate Law Rework May Not Stem M&A Challenges
While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.