State & Local

  • April 07, 2026

    Calif. OTA Backs Storm-Loss Tax Deferral On Property Sale

    A California couple is entitled to deferred taxation on capital gains under the Internal Revenue Code for the sale of a parcel of real property, the state Office of Tax Appeals said, overruling the California Franchise Tax Board.

  • April 07, 2026

    Ga. Lawmakers OK CPA Affidavits Instead Of Biz Tax Returns

    Georgia would allow businesses to provide affidavits of certified public accountants instead of tax returns for purposes of determining how much occupation tax should be imposed under a bill approved by state lawmakers and headed to Gov. Brian Kemp.

  • April 07, 2026

    Wis. Extends Sales And Use Tax Break To Contract Research

    Wisconsin expanded a sales and use tax exemption for equipment used in qualified research activities by extending it to eligible contract research services under a bill signed by the governor.

  • April 07, 2026

    Ark. Revenues Through March Beat Forecasts By $62M

    Arkansas' general fund revenue collection from July through March was $62 million better than expected, according to the state Department of Finance and Administration.

  • April 07, 2026

    Mass. Revenue Through March Beat Estimate By $653M

    Massachusetts' general fund revenue collection from July through March outpaced estimates by $653 million, according to a report by the state Department of Revenue.

  • April 07, 2026

    Miss. Revenues Through March $120M Over Estimate

    Mississippi's general fund revenue collection from July through March outpaced estimates by $120 million, according to the state Department of Revenue.

  • April 06, 2026

    Wash. Activist Seeks To Force Vote On 'Millionaire Tax'

    A conservative activist urged Washington's highest court to allow voters to weigh in on a newly enacted state income tax on earnings above $1 million, seeking to challenge the secretary of state's position that the new tax isn't eligible to be overturned through a citizen referendum.

  • April 06, 2026

    Mich. Justices Turn Down Disney's Escheat Timing Case

    The Michigan Supreme Court will not consider a request by Disney to review an appellate court ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property, the justices said.

  • April 06, 2026

    COST Urges Miss. Justices To Undo AT&T Valuation Ruling

    The Mississippi Supreme Court should strike down a trial court decision allowing a county assessor to appraise AT&T's and T-Mobile's broadband equipment using estimated values, the Council on State Taxation said, saying the ruling would create tax disparities.

  • April 06, 2026

    IRS Lays Out Opportunity Zone Nominating Guidelines

    The Internal Revenue Service released guidance Monday describing the nomination process and eligibility requirements for designated qualified opportunity zones and identifying a list of qualifying areas.

  • April 06, 2026

    Colo. Justices OK High-Earner Tax Ballot Plan

    A Colorado proposal to create a graduated income tax and raise rates on high earners, projected to bring in $2 billion annually, took a step closer to the November ballot as the state Supreme Court rejected efforts to block the measure.

  • April 06, 2026

    Wis. Creates Sales, Use Tax Break For Nuclear Fusion Tech

    Wisconsin created a sales and use tax exemption for property used in nuclear fusion technology projects under a bill signed by the governor.

  • April 06, 2026

    Colo. Ballot Proposal To Cap Income Tax Rate Advances

    Colorado voters would decide in November whether to cap the state's corporate and individual income tax rate at its current 4.4% level under a proposed ballot measure approved for signature gathering,

  • April 06, 2026

    Ala. Dept. OKs Regs For Local Adoption Of Tax Exemptions

    Alabama explained procedures for the adoption of state sales and use tax exemptions at the local level under regulations approved by the state Department of Revenue.

  • April 06, 2026

    Ala. Tax Dept. OKs Regs For Raised Biz Property Exemption

    Alabama will implement an increased tax exemption for businesses' tangible personal property under amended regulations adopted by the state Department of Revenue.

  • April 06, 2026

    Justices Pass On Oklahoma Tribal Tax Case

    The U.S. Supreme Court declined Monday to review an Oklahoma high court ruling that denied tax-exempt status to a member of the Muscogee Creek Nation.

  • April 03, 2026

    Tax Slashes, DA Oversight Bills Mark End Of Ga. Session

    A Republican-driven rollback to Georgia income taxes that could extend through the better part of the next decade capped off the state's 2026 legislative session Thursday, as lawmakers avoided the bitter fights over civil justice reform that dominated the convening of the General Assembly in 2025.

  • April 03, 2026

    9th Circ. Upholds Biden Ariz. National Monument Proclamation

    A Ninth Circuit panel has upheld a lower court's dismissal of a challenge to former President Joe Biden's proclamation that established an Indigenous site in the Grand Canyon region as a national monument, saying that any claims of economic harm stemming from future higher energy costs are too speculative.

  • April 03, 2026

    Law360 Announces The Members Of Its 2026 Editorial Boards

    Law360 is pleased to announce the formation of its 2026 Editorial Advisory Boards.

  • April 03, 2026

    Tito's Vodka Maker Must Pay Tax Tab, Maine Justices Rule

    Maine's highest court affirmed that the out-of-state liquor producer of Tito's Vodka had nexus in the state because it had title to supplies while they were stored in a state-owned warehouse.

  • April 03, 2026

    DaVita Arms Freed From Local La. Tax On Medicare Drugs

    Four DaVita Inc. subsidiaries are entitled to refunds of local Louisiana sales taxes on prescription drugs they purchased to treat Medicare patients, a state appellate court ruled, rejecting a parish's claims that the exemption applies only to drugs that patients purchase directly.

  • April 03, 2026

    Taxation With Representation: Cleary, Hogan Lovells, Wachtell

    In this week's Taxation With Representation, spice maker McCormick acquires Unilever's foods business, wholesale restaurant food distributor Sysco buys Jetro Restaurant Depot, and private equity giant KKR closes a fund focused on investments in North America.

  • April 03, 2026

    Texas Revenues Through March Up 1% From Last Year

    Texas general fund revenue collection from September through March outpaced the same period last year by 1%, according to the state comptroller's office.

  • April 03, 2026

    Kansas Tax Revenue Misses Estimate By 11% In March

    Kansas' tax collection in March fell short of an estimate by nearly 11%, the state's Division of Budget said Friday.

  • April 03, 2026

    No Sales Tax For Payment Processor, Colo. DOR Says

    A company providing payment processing services to international merchants selling products and services in Colorado is not a retailer and is not liable for sales tax, even though it may briefly hold title for the goods, the state tax department said.

Expert Analysis

  • 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.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

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