State & Local

  • July 31, 2026

    Ind. Sales Tax Correctly Applied To Boat Purchase, Dept. Says

    The Indiana Department of State Revenue said an out-of-state resident who purchased a boat in Indiana was correctly assessed sales and use tax as he took possession of the boat there.

  • July 31, 2026

    NY Takes Aim At Kalshi's 'Illegal Gambling Operation'

    New York sued Kalshi in state court early Friday, alleging that the prediction market giant is running a vast "illegal gambling operation" by allowing customers to trade on the outcomes of events across sports, politics and culture.

  • July 30, 2026

    CBP Outlines Rates, Classifications For Pharma Tariffs

    U.S. pharmaceutical giants aren't expected to face various tariff rates up to 100% on certain imported patented drugs and ingredients beginning Friday, but all importers must begin to classify their goods that will eventually be subject to the duties, according to customs guidance published Thursday.

  • July 30, 2026

    Skechers Can't Run From Manufacturer Tax, Mass. Court Says

    Skechers must pay nearly $200,000 in back excise taxes and interest, a Massachusetts intermediate appellate court said Thursday, rejecting the shoe brand's argument that it is not a manufacturer.

  • July 30, 2026

    MTC On Track To Approve Updated Airline Tax Rule, Atty Says

    The Multistate Tax Commission appears to have approved updating a sourcing regulation for airlines to account for income generated from Wi-Fi access and other modern activities, an MTC attorney told Law360 on Thursday after an initial tally of votes appeared to fall short of the approval threshold.

  • July 30, 2026

    Kalshi Sports Offerings Appear On Shaky Ground At 6th Circ.

    A Sixth Circuit panel looked askance at Kalshi's push to have its sports event contracts shielded from state gambling regulators Thursday, pointedly questioning the prediction market giant about the difference between its offerings and traditional sports bets.

  • July 30, 2026

    MTC Draft Tackles State Partnership Tax Rules Vacuum

    The Multistate Tax Commission has spent the past five years building an expansive framework for partnership taxation precisely because state law in this area is fragmented, underdeveloped and no match for the complexity of modern pass‑through structures, state tax professionals said Thursday.

  • July 30, 2026

    Michigan Withdraws As Paying Member Of MTC

    Michigan has stepped back from being a paying member of the Multistate Tax Commission but could choose to restore its prior status in the intergovernmental organization in the next few months, MTC representatives said Thursday.

  • July 29, 2026

    New CFC Levy Doesn't Tax Foreign Income, MTC Reps Say

    States can piggyback off the federal government's new tax treatment for income from controlled foreign corporations without bringing foreign income into their tax bases, Multistate Tax Commission representatives said Wednesday.

  • July 29, 2026

    Ruling May Further Erode IRS' Post-Loper Bright Authority

    The U.S. Court of Federal Claims recently held that a general congressional grant of authority by itself cannot support tax regulations, potentially weakening a foothold the IRS had planned to use after the U.S. Supreme Court's 2024 Loper Bright ruling.

  • July 29, 2026

    Utah Tax On Targeted Digital Ads Unconstitutional, Court Told

    Utah's forthcoming tax on targeted digital advertisements violates federal law and the U.S. Constitution and should be struck down, a taxpayers group said in a complaint filed in state court.

  • July 29, 2026

    Property's $108M Valuation Unfounded, Minn. Justices Told

    The Minnesota Tax Court's $108 million valuation of a Minneapolis office building is not backed by the evidence, the building owner told the Minnesota Supreme Court, asserting that the local assessor's appraisal overvalued the property.

  • July 29, 2026

    Bressler Grows In Northeast, Southeast With Atty Trio Hire

    Bressler Amery & Ross PC announced Wednesday that the firm has added three attorneys in Alabama, Florida and New Jersey to bolster its capabilities in commercial litigation, insurance defense, tax, trusts and estates.

  • July 29, 2026

    Ore. Court Denies Wildfire Settlement Tax Claim As Untimely

    An Oregon couple's amended tax return seeking a refund under legislation allowing an exemption for wildfire settlement income was not timely despite a deadline extension for similar federal claims, the state tax court said.

  • July 29, 2026

    Medical Dressings Not Subject To Colo. Sales Tax, Dept. Says

    Colorado sales of dressings, bandages and other products to a healthcare provider for use in patient care are not subject to state sales tax, the state tax department said.

  • July 29, 2026

    Mass. Residential Tax Break Denied For LLC-Owned Condo

    A Massachusetts condo unit was not entitled to a property tax break as a principal residence because it was owned by a limited liability company, a state appeals court ruled Wednesday, reversing a state tax board.

  • July 29, 2026

    4 Firms Steer Grant Thornton's $5B Agreement To Buy CBIZ

    New Mountain Capital-backed Grant Thornton Advisors said Wednesday it has agreed to acquire CBIZ Inc. in a deal worth $5 billion, including debt, that would create a top-five U.S. provider of professional, tax and advisory services. 

  • July 28, 2026

    States' Patchwork Digital Taxes Spur MTC Guide Plan

    States are trying so many ways to tax digital media and online products that the Multistate Tax Commission will plan to create a briefing book explaining what the taxes are, how states have implemented them and the legal issues involved, an MTC official said Tuesday.

  • July 28, 2026

    MTC Group Nears Model Act On State Partnership Taxes

    The Multistate Tax Commission group working on uniform rules for the state taxation of partnerships said Tuesday that it is preparing a combined draft model act that focuses on investment partnerships, guaranteed payments and sourcing partnership income.

  • July 28, 2026

    Wash. AG's Income Tax Repeal Ballot Language Challenged

    Political action committee Let's Go Washington on Monday launched a legal challenge to the Evergreen State attorney general's wording of a November ballot measure that would repeal a recently passed 9.9% tax on annual income above $1 million, claiming the summary is inaccurate and slanted in favor of the tax.

  • July 28, 2026

    Netflix Settles Its Streaming Tax Fight With Colorado

    Netflix and the Colorado Department of Revenue reached a settlement over the company's challenge to the state's sales tax on streaming services that the state Supreme Court was set to consider, a department director announced Tuesday.

  • July 28, 2026

    Pa. Panel Narrows Test For Tax Exemption On Charities' Land

    A Pennsylvania appeals court panel held Tuesday that the Salvation Army was wrongly denied a real estate tax exemption for an outdoor retreat by the organization, saying that the entire property was operated in keeping with the group's charitable mission.

  • July 28, 2026

    Texas Justices Urged To Affirm Pasture Land Values

    The Texas Supreme Court should uphold the state comptroller's assessment values of pasture land, the comptroller argued, saying the high court should let lower court rulings stand finding that the local appraisal district failed to show why the value of the properties should be reduced.

  • July 27, 2026

    Clean-Energy Projects Face Scrutiny After Tax Credit Rush

    Clean-energy developers' rush to start project construction in order to remain eligible for expiring tax credits has investors and buyers questioning whether their work actually qualifies, complicating efforts to meet future project completion deadlines.

  • July 27, 2026

    Smithfield Gets Mass. Tax Bill Cut Over Finnigan Calculation

    Massachusetts' application of what is commonly known as a Finnigan adjustment to Smithfield Packaged Meats Corp.'s sales receipts indirectly taxed income in violation of federal law, a state board said in a decision released Monday, cutting a corporate tax bill for the company by about half. 

Expert Analysis

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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