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State & Local
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July 10, 2026
Calif. Republicans Urge US To Deny State's MCO Tax
California's managed care organization provider tax, which was restructured and requires federal approval under a recently enacted law, should be rejected by the U.S. government, state Assembly Republicans said in a letter to federal officials.
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July 10, 2026
Mass. Town Says Developer Owes $100K Under Rezoning Deal
The small central Massachusetts town of Lancaster says a developer is trying to wriggle out of paying half of an agreed-upon impact contribution spelled out in a deal to create a mixed-use "enterprise district" through rezoning, according to a lawsuit filed in state court.
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July 10, 2026
Wis. Tax Commission Upholds Tax On Mich. Tool Seller
Wisconsin's Tax Appeals Commission said that a tool company based in Michigan owes tax for sales made in the state since 2018, disagreeing with the business' contention that the Wisconsin Department of Revenue wrongly estimated its tax bill based on past sales.
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July 10, 2026
Taxation With Representation: Cleary, Paul Weiss, Fried Frank
In this week's Taxation With Representation, Solstice Advanced Materials Inc. acquires specialty chemicals technology company Element Solutions Inc., Vertex Pharmaceuticals Inc. buys Crinetics Pharmaceuticals Inc., and Lockheed Martin acquires naval defense company Ultra Maritime.
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July 10, 2026
Ohio Board Finds Couple's Gains From Biz Sale Deductible
A couple can take an Ohio tax deduction for capital gains they received from selling interest in a C corporation, the state Board of Tax Appeals ruled, saying the gains qualified as deductible business income.
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July 10, 2026
Ohio Revenue In Fiscal Year Beats Forecast By $981M
Ohio's total revenue from July 2025 through June exceeded estimates by $981 million, the state Office of Budget Management reported.
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July 10, 2026
Mass. Court Says Lack Of Transcript Dooms Tax Break Claim
A Massachusetts taxpayer's claim of theft losses due to a botched transmission repair on a business vehicle was denied Friday by a state appeals court, which said he failed to provide a transcript of the relevant proceedings of the Board of Tax Appeals.
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July 10, 2026
State And Local Tax Policy To Watch In 2nd Half Of 2026
From more states seeking to eliminate tax breaks for data centers to tax policy shifts that will be decided at ballot boxes across the country, the months ahead promise to offer significant tax developments in several states. Here, Law360 highlights state and local tax policies to watch in the second half of 2026.
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July 09, 2026
Cookies Retail Led Dispensary Into $1.9M Tax Crisis, Suit Says
Six entrepreneurs alleged in a California state court lawsuit that cannabis giant Cookies Retail pushed them out of their dispensary and took control over its bank accounts, leaving the retail shop saddled with nearly $2 million in unpaid taxes.
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July 09, 2026
Okla. Tax Officials Say McGirt Can't Upend Osage Ruling
Oklahoma tax officials say the Osage Nation can't rely on a 2020 landmark U.S. Supreme Court ruling to overturn a decision that declined to vacate a 16-year-old determination that its reservation boundaries had been disestablished, telling the Tenth Circuit that the tribe's challenge is too late.
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July 09, 2026
State And Local Tax Cases To Watch In 2nd Half Of 2026
From Mastercard's appeal of a South Carolina decision that income-producing activity occurred within the state to JetBlue's argument that Florida's method of taxing airline income unconstitutionally leads to double taxation, there will be plenty of state and local tax cases to watch in the second half of 2026. Here, Law360 looks at cases to keep an eye on in the next six months.
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July 09, 2026
Attys Seek Clarity, Carveouts In NYC 2nd-Home Tax Rules
Practitioners implored the New York City Department of Finance on July 9 to clarify certain elements of the agency's proposed rules for a tax on high-value second homes, including addressing whether purchasers may have leeway during renovations and how changes of ownership during the year will be evaluated.
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July 09, 2026
Prior Audits Don't Bar $1.4M Calif. Tax Hit, OTA Says
An Ohio-based manufacturer and installer of power management products that argued it was entitled to nearly $1.4 million in relief from California sales and use tax liabilities, based on a tax agency's prior audits, is not due that relief, the state Office of Tax Appeals said.
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July 09, 2026
Hawaii Expands Enterprise Zone Biz Tax Credits
Hawaii has expanded its definition of businesses that qualify for its enterprise zone tax credits and exemptions and extended the period of time the tax benefits can be claimed under a bill signed by the governor.
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July 09, 2026
5 Clifford Chance Finance And Tax Attys Join Sidley In NY, DC
Sidley Austin LLP announced Thursday that five Clifford Chance LLP attorneys have joined the firm's global finance and tax practices in New York and Washington, D.C.
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July 09, 2026
Calif. OTA Says Pair Failed To Prove They Weren't Residents
A couple failed to prove they weren't residents of California when the husband was temporarily relocated to the state for work, the California Office of Tax Appeals ruled.
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July 09, 2026
Calif. Extends Full Cash Value Assumption For Pipeline Strips
California extended a method for valuing intercounty pipeline rights-of-way that assumes full cash value if certain conditions are met under a bill signed by Gov. Gavin Newsom.
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July 09, 2026
Ga. General Fund Receipts In Fiscal Year Up $130M
Georgia general fund receipts from July 2025 through June exceeded the same period last year by $130 million, the state Department of Revenue reported.
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July 08, 2026
Colo. County's Mill Increases Unconstitutional, Court Told
A Colorado county violated the state's constitution by continuing to increase its property tax mill without voter approval and failing to reduce the levy or refund taxpayers when excess revenue was collected, a taxpayer told a state court.
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July 08, 2026
Mich. Asks State Justices To Skip Energy Co.'s $8M Tax Fight
Michigan's tax agency urged the state Supreme Court to reject an energy company's appeal of $8 million in tax on its wholesale sales of electricity, arguing that a lower court correctly relied on a contractual agreement to source the sales to Michigan.
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July 08, 2026
Minn. Tax Court Weighs Tower Sale Prices In Value Dispute
The Minnesota Tax Court will consider recent purchase prices for the Wells Fargo Center in Minneapolis, along with a discounted cash flow analysis, in a hundred-million-dollar tax valuation dispute over the office tower.
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July 08, 2026
Judge Limits Wayne County Surplus Property Tax Settlements
Former property owners seeking surpluses from Wayne County tax foreclosure proceedings got a partial restriction of the county's settlement practices when a Michigan federal judge ruled Tuesday that former owners must be notified of a pending constitutional challenge before the county seeks releases beyond state law claims.
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July 08, 2026
Miss. Agency OKs Regs To Clarify Use Tax For Freight Fees
Mississippi clarified the imposition of use tax as it relates to certain freight charges under amended regulations adopted by the state Department of Revenue to align with a 2025 state Supreme Court ruling, according to notices published in the state's administrative bulletin.
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July 08, 2026
NC Will Tax Prediction Markets, Nix Break For Data Centers
North Carolina will become the latest state to tax prediction markets, in addition to increasing taxes on sports betting and rolling back a tax break for data centers, under a budget signed by its governor.
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July 08, 2026
Ala. Net Tax Collection Through June Up $282M
Alabama's net revenue collection from October through June was $282 million higher than the same period last year, according to the state Department of Revenue.
Expert Analysis
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A Remarkable Scheme Undressed: SALT In Review
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.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
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.
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Painting Makes Me A Better Lawyer
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.
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Protecting Sensitive Court Filings After Recent Cyber Breach
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.
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What Ethics Rules Say On Atty Discipline For Online Speech
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.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
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.
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When A Tax Law Breaks The Law: SALT In Review
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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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
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Revamped Opportunity Zones Can Aid Clean Energy Projects
The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.