State & Local

  • April 01, 2026

    Ariz. Rural Manufacturing Tax Credit Plan Advanced By Panel

    Arizona would expand its tax credit for qualified manufacturing facilities with a provision aimed at rural locations under legislation approved by a Senate appropriations panel.

  • March 31, 2026

    State & Local Tax Takeaways From March

    As state legislatures raced in March to finish their sessions, governors increasingly enacted measures such as a tax on millionaires in Washington state and a Utah excise tax on commercial entities that publish digital content deemed harmful to minors. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • March 31, 2026

    Mass. Panel Considers Tax Rate Cut, New Revenue Cap

    Massachusetts voters would decide whether to cut the state's income tax rate and tighten the state's revenue surplus cap under a pair of proposals pitched to a legislative panel.

  • March 31, 2026

    Wash. Spirit Distributor Owes $315K B&O Tax Bill, Court Says

    The termination of an alcohol distributor's contract with several spirit brands is subject to Washington's business and occupation tax at the service and activities rate because the termination was a business transaction, the state Court of Appeals ruled.

  • March 31, 2026

    W.Va. Specifies Confidentiality Of Tax Info

    West Virginia made it illegal for any agent of a government subdivision to publicize a taxpayer's tax return information under a bill signed by the governor.

  • March 31, 2026

    Wis. Eases Claiming Of Sales Tax Break For Precious Metals

    Wisconsin eliminated a certificate requirement to claim a sales tax exemption for those who buy precious metal bullion under a bill signed by the governor.

  • March 31, 2026

    Mich. General Revenue Climbs $973M From Last Year

    Michigan's general fund revenue from October through February exceeded the same period last year by $973 million, according to the State Budget Office.

  • March 31, 2026

    Utah Tightens Limits On Mining Exploration Tax Credit

    Utah established tighter limits on a tax credit for mining exploration under a bill signed by the governor.

  • March 31, 2026

    Del. Net Receipts Rise $357M From Last Year

    Delaware's net receipts from July through February outpaced the same period last fiscal year by $357 million, according to the state Department of Finance.

  • March 30, 2026

    Wash. Will Tax Incomes Above $1 Million By Almost 10%

    Washington state will put a nearly 10% tax on the income of residents who earn more than $1 million under a bill signed Monday by Democratic Gov. Bob Ferguson.

  • March 30, 2026

    Michigan Overtaxes Marijuana Sales, Industry Group Claims

    Michigan's new tax on marijuana sales has resulted in an effective tax rate that's higher than the constitution permits, a group representing the cannabis industry claimed in a new lawsuit Monday.

  • March 30, 2026

    Utah Expands Tax Credit For Employer-Provided Child Care

    Utah expanded a corporate and individual income tax credit for employer-provided child care to apply to off-site facilities under a bill signed by the governor.

  • March 30, 2026

    La. House Panel Hears Pitch For 10-Year Income Tax Phaseout

    Louisiana would phase out its personal income tax over 10 years under legislation pitched to a House panel Monday.

  • March 30, 2026

    La. House Panel Punts On Centralizing Sales Tax

    The sponsor of legislation that would move Louisiana to a centralized sales tax system agreed to delay action on the proposal during a state House committee meeting Monday, giving lawmakers more time to review how recent filing changes have affected businesses.

  • March 30, 2026

    Colo. High Court Takes Up Netflix's Sales Tax Challenge

    The Colorado Supreme Court will determine whether Netflix's streaming video services are tangible personal property subject to sales tax, the justices said Monday, agreeing to review a state appeals court ruling in favor of the state Department of Revenue.

  • March 30, 2026

    Morgan Lewis Brings On More Tax Pros From Baker McKenzie

    Morgan Lewis & Bockius LLP announced Monday it has welcomed a four-member Baker McKenzie team with experience in tax and transfer pricing to the firm's New York office.

  • March 30, 2026

    Utah To Impose Gross Receipts Tax On Targeted Advertising

    Utah will impose an annual gross receipts tax on entities that deliver targeted advertising in the state and meet certain revenue thresholds under a bill signed by the governor.

  • March 30, 2026

    NC Revenues Through February Up $554M From Last Year

    North Carolina's general fund revenue collection from July through February outpaced the same period last year by $554 million, according to the state comptroller's office in a report released Monday.

  • March 27, 2026

    Ga. Justices Revive Uber Fight Over Pre-Wayfair Sales Tax

    A Georgia appellate court must reconsider its opinion that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the state's highest court said.

  • March 27, 2026

    Utah Updates Retirement Account Unclaimed Property Timing

    Utah changed when unclaimed property held in certain tax-deferred pension or retirement accounts is presumed abandoned under a bill signed by the governor.

  • March 27, 2026

    NYC Sheds FDIC's Claim For Silicon Valley Bank Tax Refund

    A D.C. federal court said Friday it does not have the authority to order New York City to issue a tax refund sought by the Federal Deposit Insurance Corp. in its capacity as receiver of the failed Silicon Valley Bank.

  • March 27, 2026

    Kan. Board Complied With Remand In Property Tax Case

    The Kansas Board of Tax Appeals properly complied with an appellate court's instructions for remand in a property tax case, the court ruled Friday, finding that the board was able to explain the weighted value it gave to leases when appraising the property.

  • March 27, 2026

    SC Revenue Collection Through Feb. Beat Estimates by $554M

    South Carolina's general fund revenue from July through February outpaced estimates by $554 million, according to the state Board of Economic Advisors.

  • March 27, 2026

    Ex-CEO Sues Former NJ AG Over Tossed RICO Case

    The former CEO of The Michaels Organization, who was indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III, has accused former New Jersey Attorney General Matthew J. Platkin and other members of his office of commencing the prosecution knowing there was no probable cause.

  • March 27, 2026

    Tenn. Revenues Through February $26M Below Forecast

    Tennessee's general fund revenue collection from July through February lagged behind expectations by $26 million, according to the state Department of Finance and Administration.

Expert Analysis

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 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.

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