State & Local

  • April 23, 2026

    Minn. Business Groups Denounce Sales Tax Expansion

    Minnesota Gov. Tim Walz's proposal to expand the state's sales tax base to include more services and a social media tax plan would increase costs in the state, several business groups said during a hearing Thursday.     

  • April 23, 2026

    Mo. County's Tax Appeal Process Unfair, State Auditor Finds

    A Missouri county's equalization board disadvantaged taxpayers by failing to place the burden of proof on the county Assessment Department during appeals, the state auditor reported Thursday.

  • April 23, 2026

    Wis. Revenues Through March Outpace Last Year By $571M

    Wisconsin's general fund revenue from July through March outpaced the same period last year by $571 million, according to the state Department of Revenue.

  • April 23, 2026

    Fla. To Bar Local Gov'ts From Imposing Taxes On Emissions

    Florida will prohibit local governments from imposing taxes as part of policies that seek to curb greenhouse gas emissions under a bill signed by Gov. Ron DeSantis.

  • April 23, 2026

    DOJ Final Order Loosens Rules For State-Legal Medical Pot

    The U.S. Department of Justice published a final order Thursday loosening federal restrictions on medical marijuana products that fall within the ambit of state-regulated programs or have approval from the U.S. Food and Drug Administration.

  • April 22, 2026

    Spinoff Landscape Unclear In Wake Of Tossed IRS Guidance

    The Internal Revenue Service has scrapped controversial guidance that limited the types of spinoff transactions that revenue officials would approve as tax-free ahead of time, but the path to seeking the agency's blessing for certain intercompany reorganizations remains hazy.

  • April 22, 2026

    Mo. Airport Marriott Merits Lower Value, State Justices Affirm

    A Missouri airport Marriott built on land owned by the city is subject to a reduced property value despite the assessor's protests that the reduced value is unconstitutional, the state Supreme Court affirmed.

  • April 22, 2026

    Ariz. Revenue Through March Down $61M From Forecasts

    Arizona's general fund revenue collection from July through March underperformed estimates by $61 million, according to the state Department of Revenue.

  • April 22, 2026

    NJ General Revenue Collection Through March Up $1.2B

    New Jersey's total major revenue collection from July through March beat the same period last year by $1.2 billion, according to the state Department of the Treasury.

  • April 22, 2026

    RI Revenues Through March Beat Estimates By $44M

    Rhode Island's general fund revenue collection from July through March exceeded forecasts by $44 million, according to the state Department of Revenue.

  • April 22, 2026

    Minn. Senate Bill Seeks 100% Tax On Fraudulent Income

    Funds obtained in Minnesota through fraudulent means would be subject to a 100% tax under legislation introduced Wednesday in the state Senate that would apply retroactively.

  • April 22, 2026

    Okla. Defines Entities Eligible For Development Tax Credits

    Oklahoma defined entities that are eligible to receive income tax credits for capital contributions to qualified economic development and infrastructure projects under a bill signed by the governor.

  • April 22, 2026

    Mass. Tax Board Won't Drop $954,000 Home Valuation

    A Massachusetts couple failed to convince the state Appellate Tax Board that their home was overvalued at $954,000, the board said, finding shortcomings on their analysis of nearby comparable properties.

  • April 21, 2026

    MTC Nearing Completion Of Yearslong Digital Tax Project

    As a white paper from a Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products nears completion, the group has chosen several key areas that states could focus on, an MTC official said Tuesday.

  • April 21, 2026

    Missouri Lawmakers Approve Income Tax Phaseout Proposal

    Missouri lawmakers passed a proposed constitutional amendment Tuesday that, if approved by voters, would allow the Legislature to lower the state's income tax by broadening its sales and use tax regime, but they removed revenue triggers that could have been used to eliminate the tax.

  • April 21, 2026

    Mass. Auto Body Shop Owes Sales Tax, Board Says

    A Massachusetts auto body shop that primarily served rental car companies was correctly assessed sales tax, a state board said in a decision released Tuesday while abating a penalty imposed against the taxpayer.

  • April 21, 2026

    Ariz. House OKs Making Tax Dept. Report New Stances

    Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that would "adversely affect" taxpayers under legislation approved by the state House on Tuesday.

  • April 21, 2026

    Kansas Adjusts 2026 And 2027 Revenue Estimates

    Kansas has lowered its estimate of general fund revenue for the 2026 fiscal year and slightly raised its estimate for 2027 to reflect effects of legislation passed this year, the state's Legislative Research Department said.

  • April 21, 2026

    Vt. General Revenues Through March Down $107M

    Vermont's general fund revenue from July through March underperformed the same period last year by $107 million, according to the state Agency of Administration.

  • April 21, 2026

    Maine To Establish Independent Tax Appeals Office

    Maine will establish an independent office of tax appeals in its Department of Administrative and Financial Services under a bill signed by the governor.

  • April 21, 2026

    Colo. Codifies Protection Of Organizations' Tax-Exempt Status

    Colorado codified its practice of presuming an entity to be a charitable organization if it presents the appropriate determination letter from the Internal Revenue Service, under legislation signed by Gov. Jared Polis.

  • April 20, 2026

    COVID Not A 'Natural Disaster,' Wash. Panel Rules In Tax Case

    A Washington state appeals court declined to revive a hotel trade group's class action seeking tax relief over the governor's COVID-19 emergency declaration in 2020, ruling Monday that the pandemic doesn't qualify as a "natural disaster" under state law.

  • April 20, 2026

    SC Justices Should Rehear Sales Tax Case, Amazon Says

    South Carolina's highest court incorrectly interpreted the state's sales tax law when it ruled that Amazon was required to collect tax on goods that third-party merchants sold on its online platform before the Wayfair decision, the company argued as it urged to court to reconsider.

  • April 20, 2026

    Little-Known Gambling Tax Could Upend Boom In US Betting

    After a record year for U.S. commercial gaming, a little-known tax on phantom income in last year's Republican reconciliation law has spurred bipartisan repeal efforts amid concerns it could alter betting behavior and drain state and local economies built on gambling-related tourism.

  • April 20, 2026

    Minn. Bill Would Allow Child Care Tax Credit For Employers

    Minnesota would allow employers to claim an income tax credit for the cost of child care services provided to employees under a bill introduced in the state Senate on Monday.

Expert Analysis

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • A Wealth Of Wrong Steps: SALT In Review

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    From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

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