State & Local

  • August 07, 2026

    NYC Homeowners Say City Flubbed 2nd Home Tax Launch

    A trio of New York City homeowners sued over the city's implementation of the "pied-à-terre" tax on certain second NYC homes, claiming the city shouldn't have made their names and addresses public, and also wrongly "foisted onto" residents the burden of proving they're not subject to the tax.

  • August 07, 2026

    Wash. AG's 'Neutral' Income Tax Repeal Description Can Stand

    Washington's descriptions of a November ballot measure that would repeal a recently passed income tax on individual earnings over $1 million will remain largely unchanged despite pushback from activists, according to bench rulings Friday from two superior court judges in Olympia.

  • August 07, 2026

    Omnibus Tax Bill Holds Key Developments For North Carolina

    North Carolina's omnibus tax bill, signed July 2 by Democratic Gov. Josh Stein, went beyond federal tax conformity and a new tax on prediction markets to make some key technical changes tax professionals should be aware of. Here, Law360 presents these North Carolina tax developments to know.

  • August 07, 2026

    Colo. Wrongly Denied Asset Manager $1M Refund, Suit Says

    The Colorado Department of Revenue incorrectly denied a $1 million income tax refund to an asset management corporation after failing to accept an amended return and new sales factor, the corporation told a state court.

  • August 07, 2026

    Judge Pans Atty's Effort To Sink Partnership's Tax Scam Suit

    A precious metals partnership and its members should be allowed to pursue their suit alleging an attorney and others conspired to bilk them out of $12 million while advocating an unlawful tax strategy, a Colorado federal magistrate judge recommended, finding the court had jurisdiction in the case.

  • August 07, 2026

    Ohio Board Denies Graveyard Tax Break For Residence

    A residential property where an individual and pets are buried doesn't qualify as a tax-exempt graveyard, the Ohio Board of Tax Appeals ruled.

  • August 07, 2026

    Taxation With Representation: Slaughter And May, Covington

    In this week's Taxation With Representation, U.K. real estate investment trust Segro's board agrees to a share offer from U.S. rival Prologis with a partial cash alternative, Curium acquires fellow radiopharmaceutical company Lantheus Holdings Inc., and investment firm KKR buys medical device company Integer Holdings Corp.

  • August 07, 2026

    Mont. Revenue In July $8M Below Last Year

    Montana's general fund revenue in July was $8 million below the same month last year, according to the state Department of Revenue.

  • August 07, 2026

    Texas Revenue Through July Up 3% From Last Year

    Texas' revenue collection from September 2025 through July exceeded the total for the same period last fiscal year by 3%, according to the state comptroller.

  • August 07, 2026

    Mass. Revenue In July Rises By $398M

    Massachusetts' tax revenue collection in July was $398 million ahead of last year, according to the state Department of Revenue.

  • August 06, 2026

    Ga. Drops Uber Tax Appeal After State High Court Loss

    Georgia's tax agency and Uber have settled their dispute over whether the ride-hailing company was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the Georgia Court of Appeals said in an order Thursday.

  • August 06, 2026

    Netflix, Colo. Tax Fight Highlights Ambiguity Over Tech Taxes

    Netflix's long-running challenge to Colorado's streaming tax, which ended in a settlement before the state Supreme Court last month, highlighted the need for state guidance on how decades-old sales tax statutes can apply to the digital economy, practitioners said.

  • August 06, 2026

    NJ Tax Court Can't Relax Couple's Tax Bill Before Challenge

    The New Jersey Tax Court said Thursday that it cannot relax a couple's property tax assessment payments despite being granted legislative authority, because the couple must first challenge the assessment with the county board.

  • August 06, 2026

    Jones Day Hires Morgan Lewis Tax Partner In DC

    Jones Day has hired a former Morgan Lewis & Bockius LLP tax attorney who spent more than 11 years representing multinational businesses, partnerships, and high-net-worth individuals, the firm announced Wednesday.

  • August 06, 2026

    Biz Groups Back Energy Co.'s $8M Tax Case To Mich. Justices

    Wholesale electricity sales to a regional grid operator should be sourced to the states of their final customers, business groups told the Michigan Supreme Court, backing the company's appeal of an $8 million state tax bill.

  • August 06, 2026

    Kansas Tax Collection In July Up $40M From Estimate

    Kansas' total receipts in July beat budget forecasts by $40 million, according to the state Division of the Budget.

  • August 06, 2026

    Iowa Revenue Collection In July Grows By $46M

    Iowa's general fund receipts in July rose $46 million compared with the same month last year, according to the state Department of Management.

  • August 06, 2026

    Ark. Revenue In July Beats Forecast By $26M

    Arkansas' net revenue in July outpaced forecasts by $26 million, according to the state Department of Finance and Administration.

  • August 06, 2026

    Fla. Net Revenue In Fiscal Year Beats Estimate By $870M

    Florida's net revenue from July 2025 through June outpaced budget projections by $870 million, according to the state Office of Economic and Demographic Research.

  • August 05, 2026

    JBS To Pay $31M In Pilgrim's Pride Investors' Control Suit

    Brazil-based meat giant JBS SA agreed to pay $31 million to shareholders of its subsidiary Pilgrim's Pride Corp. to settle a suit accusing JBS, its affiliates and its Pilgrim's board appointees of unfairly increasing JBS' clout and access to dividends and tax benefits at the expense of minority shareholders of Pilgrim's.

  • August 05, 2026

    Ohio Justices Grapple With Tax On Waste Hauler's Fuel

    Ohio Supreme Court justices sounded split Wednesday over whether fuel used to power equipment on Republic Services' garbage and recycling trucks qualifies for a sales tax exemption that is granted to items attached to or incorporated in motor vehicles.

  • August 05, 2026

    Nations Resist Defining Harmful Tax Practices In UN Pact

    Some countries voiced opposition Wednesday to defining harmful tax practices within the United Nations framework convention on international tax cooperation, preferring to forgo that task until a later date.

  • August 05, 2026

    NJ Firm Winne Banta Brings On Trusts And Estates Atty Duo

    The principals behind a Hackensack, New Jersey-based trust and estates and elder law firm have joined Winne Banta Basralian & Kahn PC as members of the firm bringing expertise in tax efficient family wealth transfers, asset protection and special needs planning.

  • August 05, 2026

    NC Revenues Through May $388M Under Estimate

    North Carolina's total revenues from July 2025 through May underperformed forecasts by $388 million, according to the state controller in a report released Wednesday.

  • August 05, 2026

    W.Va. Revenue In July Tops Estimate By $11M

    West Virginia's general fund revenue collection in July was $11 million better than expected, according to the state Department of Revenue.

Expert Analysis

  • AI-Assisted Arbitration Needs Safeguards To Ensure Fairness

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    As tribunals and arbitral institutions increasingly use artificial intelligence tools in their decision-making processes, ​​​​​​​clear disclosure standards and procedural safeguards are necessary to ensure that efficiency gains do not erode the fairness principles on which arbitration depends, says Alexander Lima at Wesco International.

  • AI-Generated Doc Ruling Guides Attys On Privilege Risks

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    A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.

  • The Law Firm Merger Diaries: Leadership Strategy After Day 1

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    For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.

  • Calif.'s Civility Push Shows Why Professionalism Is Vital

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    The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.

  • Now You Spell It, Now You Don't: SALT In Review

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    From Alaska's move toward a sales tax to a proposal that would do away with property tax in Georgia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • US-Ukraine Reconstruction Fund Tax Exemptions Uncertain

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    Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.

  • How State FCA Activity May Affect Civil Fraud Enforcement

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    A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.

  • Judges On AI: Practical Use Cases In Chambers

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    U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.

  • Malpractice Claim Assignability Continues To Divide Courts

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    Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.

  • A Decidedly Un-Federalist Thing To Do: SALT In Review

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    From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • NYC Bar Opinion Warns Attys On Use Of AI Recording Tools

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    Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

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    Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.

  • 3 Key Ohio Financial Services Developments From 2025

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    Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.

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