State & Local

  • May 19, 2026

    Mich. Panel Says Gauze, Gloves Not Tax-Exempt Prosthetics

    A Michigan appellate court panel has affirmed a tax ruling against a medical equipment company, holding that prescription gauze, bandages, gloves, wound dressings and related supplies sold to disabled patients do not qualify as tax-exempt prosthetic devices under the state's General Sales Tax Act. 

  • May 19, 2026

    SC Revenue Draft Explains Alternative Apportionment

    Businesses in South Carolina can request to use an alternative apportionment method by demonstrating standard formulas do not fairly represent their business, under a draft revenue procedure circulated by the state tax agency.

  • May 19, 2026

    Trump, Niece Near Resolution Over Tax Records Leak

    Lawyers for President Donald Trump and his niece Mary Trump told a New York court Tuesday that they may be approaching a settlement of his suit against her for sharing his tax records with The New York Times, an act she has said was protected speech.

  • May 19, 2026

    Ind. Tax Board Lowers Hotel Properties' Valuations

    An Indiana assessor failed to justify hiking the valuations of three hotel properties by more than 5% from one year to the next, the state's Board of Tax Review ruled.

  • May 19, 2026

    NYC Tax Tribunal Says ALJ Wrongly Dismissed Co.'s Appeal

    The New York City Tax Appeals Tribunal revived a transportation company's protest of a tax assessment, saying a chief administrative law judge prematurely dismissed the case without following the proper litigation procedures.

  • May 19, 2026

    Wis. Revenues Through April $862M Higher Than Last Year

    Wisconsin's general fund revenue collection from July through April grew $862 million from the same period last year, according to the state Department of Revenue.

  • May 19, 2026

    Utah's Revenue Collection Through April Up $622M

    Utah's general fund revenue collection from July through April beat the same period last year by $622 million, according to the State Tax Commission.

  • May 19, 2026

    Okla. Lawmakers Nix Veto Of Gambling Loss Cap Exclusion

    Oklahoma lawmakers overrode the governor's veto of a bill that will exempt gambling losses from a cap on itemized deductions for state income tax purposes.

  • May 19, 2026

    Maynard Nexsen Adds Transactional Tax Pro In NC

    Maynard Nexsen PC announced that it has added a partner to the firm's tax practice group from Nelson Mullins Riley & Scarborough LLP, adding that the Charlotte, North Carolina, hire brings expertise in transactional tax structuring and planning.

  • May 18, 2026

    Madigan Ruling May Offer High Court New Bribery Test

    The Seventh Circuit found enough "overwhelming" evidence last month to sustain the conviction of former Illinois House Speaker Michael Madigan, but a U.S. Supreme Court that's spent years narrowing the reach of public corruption laws may be interested in whether prosecutors proved a sufficiently specific quid pro quo.

  • May 18, 2026

    Hookah Tobacco Co. Seeks Fla. Justices' Review Of Tax Law

    A Florida state appeals court misapplied precedent instructing how to interpret ambiguous tax laws when it found a company's hookah tobacco products subject to the state's tobacco tax, the business argued in asking the state Supreme Court to review the decision.

  • May 18, 2026

    Minn. Lawmakers OK Federal Conformity, Property Tax Relief

    Minnesota would conform with several changes to the federal tax code and extend its workaround of the cap on corporate deductions for state and local taxes under an omnibus tax package approved by lawmakers and heading to Gov. Tim Walz.

  • May 18, 2026

    K&L Gates Tax Trio Joins Holland & Knight In Dallas

    Holland & Knight LLP announced Monday that three Dallas-based state and local tax attorneys from K&L Gates LLP have joined the firm's tax, executive compensation and benefits practice.

  • May 18, 2026

    Mo. Lawmakers OK Rail Infrastructure Tax Credit

    Missouri would allow a tax credit to be claimed by railroad companies at least partially based in the state for the cost of maintaining and creating railroad infrastructure under the bill passed by the Legislature. 

  • May 18, 2026

    Texas Rule Change Would Define Lessees For Tax Protests

    Texas would amend its tax appeal rules to include a definition of lessees who are allowed to protest property valuations before the Appraisal Review Board in a rule proposed by the state comptroller.

  • May 18, 2026

    Pa. Revenue Through April Up $993M From Estimate

    Pennsylvania's general fund revenue collection from July through April exceeded estimates by $993 million, according to the state Department of Revenue.

  • May 18, 2026

    Neb. Net Receipts Through April Lag Forecast By $135M

    Nebraska's net receipts from July through April underperformed estimates by $135 million, according to the state Department of Revenue.

  • May 18, 2026

    Iowa Aligns With Boosted Fed. Tax Gambling Reporting Level

    Iowa aligned with a higher threshold under federal tax law for determining when state income tax must be withheld on gambling winnings as part of a bill signed by the governor.

  • May 17, 2026

    La. Voters Reject Allowing Parishes To Eliminate Inventory Tax

    Louisiana voters rejected a constitutional amendment that would have allowed parishes to reduce or eliminate their property taxes on business inventory.

  • May 15, 2026

    Airlines Back JetBlue's Fight Against Fla.'s Airline Tax Rules

    Southwest Airlines and another aviation company backed JetBlue's claims that Florida's method for taxing airline income unconstitutionally leads to double taxation, asking a state appeals court to reverse a trial court decision in favor of the state tax agency.

  • May 15, 2026

    Colo. Lawmakers OK Tax Cuts To Offset Funding Shift Plan

    Legislation passed by Colorado lawmakers would adjust the state's transportation funding and cut taxes that fund highway needs to avoid a potential budget crunch from a proposed ballot measure that would shift $700 million in state funds toward roads.

  • May 15, 2026

    La. Cancer Center Gets Public Service Property Tax Break

    A Louisiana cancer treatment center that is owned by a public hospital satisfies the requirements for a property tax exemption for property used for a public purpose because the public hospital is considered a hospital service district, the state Board of Tax Appeals ruled.

  • May 15, 2026

    Va. General Revenue Collection Through April Up $1.8B

    Virginia's general fund revenue from July through April exceeded that of the same period last year by $1.8 billion, according to the state Department of Accounts.

  • May 15, 2026

    Ill. Total Revenue Through April Beats Forecast By $574M

    Illinois' total revenue from July through April outpaced estimates by $574 million, according to the state Office of Management and Budget.

  • May 15, 2026

    Taxation With Representation: Cassels, Ropes & Gray

    In this week's Taxation With Representation, Equinox Gold Corp. and Orla Mining Ltd. announce a merger to create a major gold producer, OpenAI plans to form a company to boost adoption of its software across enterprises and private equity firm Apollo acquires trade show operators Emerald Holding and Questex.

Expert Analysis

  • Top 3 Litigation Finance Deal-Killers, And How To Avoid Them

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    Like all transactions, litigation finance deals can sometimes collapse, but understanding the most common reasons for failure, including a lack of trust or a misunderstanding of deal terms, can help both parties avoid problems, say Rebecca Berrebi at Avenue 33 and Boris Ziser at Schulte Roth.

  • How Attys Can Use A Therapy Model To Help Triggered Clients

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    Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.

  • 3 Steps For In-House Counsel To Assess Litigation Claims

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    Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

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    Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.

  • NY Tax Talk: Sourcing, Retroactivity, Information Services

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    Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.

  • 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.

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