State & Local
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September 02, 2026
Colo. Voters To Decide On $2B Graduated Tax Plan
Colorado would adopt graduated income tax rates, cutting taxes for most residents while boosting rates for high earners, under an initiative approved for the November ballot that would raise $2 billion for healthcare, education and childcare efforts.
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September 02, 2026
Mo. Tax Dept. Explains Limits Of Medical Equipment Tax Break
Certain items that can be used in healthcare settings, including bedside commodes and Hoyer lifts, don't qualify as durable medical equipment that is exempt from Missouri sales tax, the state Department of Revenue said.
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September 02, 2026
Mo. Says Sales Of Medical Records On CDs Not Taxable
A company's sales of medical records via CDs aren't subject to Missouri sales tax because the true object of the transactions is for customers to obtain nontaxable records instead of taxable tangible personal property, the state Department of Revenue said.
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September 02, 2026
Ark. Revenue Through August Up $31M From Forecast
Arkansas' net available general revenue in July and August was $31 million better than forecast, according to the state Department of Finance and Administration.
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September 02, 2026
Pa. Revenue Trails Forecast By $22M Through Aug.
Pennsylvania's general fund revenue collection in July and August fell short of an estimate by $22 million, according to the state Department of Revenue.
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September 02, 2026
Texas Revenues In Fiscal Year 2026 Up $3B From Estimate
Texas' total net revenue from September 2025 through August beat estimates by $3 billion, according to the state Comptroller's Office.
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September 02, 2026
W.Va. Revenue Beats Forecast By $46M Through Aug.
West Virginia's general fund revenue collected in July and August outpaced an estimate by $46 million, according to the state's Budget Office.
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September 02, 2026
No Tax Break For SC Homeowner With Nonresident Wife
A South Carolina homeowner was correctly denied a property tax rate for owner-occupied primary residences because his spouse was a resident of another state at the time, an administrative law judge ruled.
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September 01, 2026
Calif. Panel Signals SF Vacancy Tax Is Barred By State Law
A California state appeals court panel appeared primed Tuesday to strike down San Francisco's tax on vacant residential units, as a justice repeatedly cast doubt on the city's claims that the levy isn't preempted by state law.
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September 01, 2026
Fla. Defends Airline Tax Method Targeted By JetBlue
A Florida state court was right to reject JetBlue's challenges to the state's method for apportionment of airline income, including receipts from flights over offshore areas, the state Department of Revenue told an appeals court, saying the method is constitutional.
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September 01, 2026
Biz Groups Ask Texas Justices To Bar Tax On Stored Oil
If the Texas Supreme Court rules that counties can levy personal property tax on oil slated for export, the decision could be damaging to the state's economy and a boon for other states, the U.S. Chamber of Commerce and other business groups said.
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September 01, 2026
Temporary Tariffs Exceeded Trump's Power, Fed. Circ. Told
President Donald Trump illegally based his temporary tariffs on the misapplication of a law allowing the president to address balance-of-payment deficits, two businesses told the Federal Circuit, pushing the court to preserve a U.S. Court of International Trade ruling against the tariffs.
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September 01, 2026
Mich. Church Property Denied Tax Break For Lack Of Use
A shuttered Detroit church property that the owner planned to turn into a community center doesn't qualify for a tax break because the owner didn't prove the property was occupied during the years at issue, the Michigan Tax Tribunal ruled.
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August 31, 2026
States Ask Fed. Circ. To Revive Their Temporary Tariff Claims
Two dozen states pushed the Federal Circuit on Monday to revive their specific claims against now-expired temporary tariffs while simultaneously pushing the panel to otherwise back the U.S. Court of International Trade's ruling that the tariffs were illegal.
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August 31, 2026
Avalara Investors Suing Over $8.4B Buyout Win Class Cert.
A Washington federal judge granted class certification to investors in tax software company Avalara in a suit alleging it misled investors ahead of an $8.4 billion deal to take the company private.
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August 31, 2026
Mass. Tax Board Shaves Home's $2M Valuation
A Massachusetts home was overvalued by a local assessor at $2 million, the state Appellate Tax Board said in a decision released Monday, citing the sales comparison analysis presented by the owner.
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August 31, 2026
Mass. Board Cites Comparable Sales, Cuts Home Valuation
A Massachusetts home was overvalued, but not by as much as the owners argued, the state Appellate Tax Board said in a decision released Monday.
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August 31, 2026
Mass. Panel OKs Home Value Despite Contamination Claim
A Massachusetts homeowner claiming environmental contamination did not show that it diminished the property's taxable value, a state board said in a decision released Monday.
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August 31, 2026
Wis. Biz Correctly Denied $600K In Tax Credits, Board Says
A Wisconsin cannabis business didn't file its forms to qualify for the state's manufacturing tax exemption and was ineligible for the roughly $600,000 it claimed, the state Tax Appeals Commission said in an order released Monday.
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August 31, 2026
Wis. Total Revenue Through Fiscal Year Up $451 Million
Wisconsin's total revenue in fiscal year 2026 beat estimates by $451 million, according to the state Department of Revenue.
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August 31, 2026
Judge, Citing COVID Impacts, Cuts SC Mall Tax Value By $17M
A South Carolina judge cut $17 million from the tax value of a shopping mall, favoring the owner's income analysis and agreeing that the COVID-19 pandemic impacted the viability of malls nationwide.
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August 31, 2026
Mass. Homeowner's Sales Analysis Won't Lower Valuation
A Massachusetts homeowner's sales comparison analysis of his property was insufficient evidence to reduce a $1.8 million valuation, the state's Appellate Tax Board said in a decision released Monday.
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August 31, 2026
State And Local Tax Takeaways From August
From the Maryland Tax Court striking down the state's digital advertising tax to litigation over taxes on high-value second homes in New York City and Rhode Island, August was a busy month on the state and local tax dockets. Here, Law360 spotlights state and local tax developments from the past month.
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August 28, 2026
Miami Developer Fights New Orleans' Bid To Transfer Ch. 11
A Miami-based developer is fighting New Orleans' attempt to transfer his company's Chapter 11 proceeding to Louisiana, telling a Florida federal bankruptcy judge that the case should stay put because the case has already been extensively litigated.
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August 28, 2026
New Jersey Cuts Business Tax Credits For Data Centers
New Jersey barred data centers from receiving tax credits under a program designed to develop its artificial intelligence industry, reallocating $250 million to other economic incentive programs under a bill signed by the governor.
Expert Analysis
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
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.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
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.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
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.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
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.
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Litigation Funding Could Create Ethics Issues For Attorneys
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.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
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.
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The Biz Court Digest: How It Works In Massachusetts
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.
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A Wealth Of Wrong Steps: SALT In Review
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.
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Why Appellees Should Write Their Answering Brief First
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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Attys Beware: Generative AI Can Also Hallucinate Metadata
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.
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When Atty Ethics Violations Give Rise To Causes Of Action
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.
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Law School's Missed Lessons: Educating Your Community
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.
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Strategies For Merchants As Payment Processing Costs Rise
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.