State & Local

  • April 06, 2026

    Mich. Justices Turn Down Disney's Escheat Timing Case

    The Michigan Supreme Court will not consider a request by Disney to review an appellate court ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property, the justices said.

  • April 06, 2026

    COST Urges Miss. Justices To Undo AT&T Valuation Ruling

    The Mississippi Supreme Court should strike down a trial court decision allowing a county assessor to appraise AT&T's and T-Mobile's broadband equipment using estimated values, the Council on State Taxation said, saying the ruling would create tax disparities.

  • April 06, 2026

    IRS Lays Out Opportunity Zone Nominating Guidelines

    The Internal Revenue Service released guidance Monday describing the nomination process and eligibility requirements for designated qualified opportunity zones and identifying a list of qualifying areas.

  • April 06, 2026

    Colo. Justices OK High-Earner Tax Ballot Plan

    A Colorado proposal to create a graduated income tax and raise rates on high earners, projected to bring in $2 billion annually, took a step closer to the November ballot as the state Supreme Court rejected efforts to block the measure.

  • April 06, 2026

    Wis. Creates Sales, Use Tax Break For Nuclear Fusion Tech

    Wisconsin created a sales and use tax exemption for property used in nuclear fusion technology projects under a bill signed by the governor.

  • April 06, 2026

    Colo. Ballot Proposal To Cap Income Tax Rate Advances

    Colorado voters would decide in November whether to cap the state's corporate and individual income tax rate at its current 4.4% level under a proposed ballot measure approved for signature gathering,

  • April 06, 2026

    Ala. Dept. OKs Regs For Local Adoption Of Tax Exemptions

    Alabama explained procedures for the adoption of state sales and use tax exemptions at the local level under regulations approved by the state Department of Revenue.

  • April 06, 2026

    Ala. Tax Dept. OKs Regs For Raised Biz Property Exemption

    Alabama will implement an increased tax exemption for businesses' tangible personal property under amended regulations adopted by the state Department of Revenue.

  • April 06, 2026

    Justices Pass On Oklahoma Tribal Tax Case

    The U.S. Supreme Court declined Monday to review an Oklahoma high court ruling that denied tax-exempt status to a member of the Muscogee Creek Nation.

  • April 03, 2026

    Tax Slashes, DA Oversight Bills Mark End Of Ga. Session

    A Republican-driven rollback to Georgia income taxes that could extend through the better part of the next decade capped off the state's 2026 legislative session Thursday, as lawmakers avoided the bitter fights over civil justice reform that dominated the convening of the General Assembly in 2025.

  • April 03, 2026

    9th Circ. Upholds Biden Ariz. National Monument Proclamation

    A Ninth Circuit panel has upheld a lower court's dismissal of a challenge to former President Joe Biden's proclamation that established an Indigenous site in the Grand Canyon region as a national monument, saying that any claims of economic harm stemming from future higher energy costs are too speculative.

  • April 03, 2026

    Law360 Announces The Members Of Its 2026 Editorial Boards

    Law360 is pleased to announce the formation of its 2026 Editorial Advisory Boards.

  • April 03, 2026

    Tito's Vodka Maker Must Pay Tax Tab, Maine Justices Rule

    Maine's highest court affirmed that the out-of-state liquor producer of Tito's Vodka had nexus in the state because it had title to supplies while they were stored in a state-owned warehouse.

  • April 03, 2026

    DaVita Arms Freed From Local La. Tax On Medicare Drugs

    Four DaVita Inc. subsidiaries are entitled to refunds of local Louisiana sales taxes on prescription drugs they purchased to treat Medicare patients, a state appellate court ruled, rejecting a parish's claims that the exemption applies only to drugs that patients purchase directly.

  • April 03, 2026

    Taxation With Representation: Cleary, Hogan Lovells, Wachtell

    In this week's Taxation With Representation, spice maker McCormick acquires Unilever's foods business, wholesale restaurant food distributor Sysco buys Jetro Restaurant Depot, and private equity giant KKR closes a fund focused on investments in North America.

  • April 03, 2026

    Texas Revenues Through March Up 1% From Last Year

    Texas general fund revenue collection from September through March outpaced the same period last year by 1%, according to the state comptroller's office.

  • April 03, 2026

    Kansas Tax Revenue Misses Estimate By 11% In March

    Kansas' tax collection in March fell short of an estimate by nearly 11%, the state's Division of Budget said Friday.

  • April 03, 2026

    No Sales Tax For Payment Processor, Colo. DOR Says

    A company providing payment processing services to international merchants selling products and services in Colorado is not a retailer and is not liable for sales tax, even though it may briefly hold title for the goods, the state tax department said.

  • April 02, 2026

    California Agency Wants SunPower Tax Issue Out Of Ch. 11

    California's Department of Tax and Fee Administration has asked a Delaware bankruptcy judge to abstain from hearing a tax audit dispute in solar panel company SunPower's Chapter 11 case, saying the matter should be handled in a state administrative forum.

  • April 02, 2026

    Ind. Court Says AT&T Phones Given To Users Are Tax-Exempt

    An AT&T subsidiary was wrongly denied a sales and use tax exemption for phones it purchased that were later transferred to customers as part of their contract, the Indiana Tax Court said, reversing a determination by the state's revenue department.

  • April 02, 2026

    Wash. Repeals Luxury Aircraft Tax, Will Increase Fuel Tax

    Washington state repealed a luxury aircraft tax and will increase an aircraft fuel tax under a bill signed by the governor.

  • April 02, 2026

    Religious Group's Tax Claims Ruled To Belong In NJ Court

    A religious group's claim that a New Jersey township is discriminating against it because the group no longer wants to make payments on a previous tax agreement belongs in a state court, a federal district court said in dismissing the case.

  • April 02, 2026

    Wash. Authorizes Tax And Exemption For Renewable Energy

    Washington state authorized a state and local excise tax on qualified renewable energy facilities and battery electric storage systems and will offer a personal property tax exemption for such facilities under a bill signed by the governor.

  • April 02, 2026

    Md. House Panel OKs Service Station Conversion Tax Break

    Local Maryland authorities would be authorized to grant property tax credits for service stations converting to other uses under legislation advanced by a state House panel.

  • April 02, 2026

    Ind. Virtual Auction Co. Not Marketplace Facilitator, Dept. Says

    A digital company that provides software to businesses to conduct virtual auctions is not a marketplace facilitator that's required to remit Indiana sales tax as a retail merchant, the state Department of Revenue determined. 

Expert Analysis

  • State, Federal Incentives Heat Up Geothermal Projects

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    Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • 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.

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