State & Local

  • May 05, 2026

    Fla. Net Revenue Through March Beat Estimates By $195M

    Florida's general fund revenue collection from July through March outpaced estimates by $195 million, the state Office of Economic and Demographic Research said.

  • May 05, 2026

    Okla. Lawmakers OK Sales Tax Break For Gov't Contractors

    Oklahoma would provide a sales tax exemption for eligible government contractors under a bill approved by state lawmakers and headed to the governor.

  • May 05, 2026

    Colo. To Provide Sales Tax Break For Destination Mgmt. Cos.

    Colorado will allow a sales tax break for destination management companies under legislation signed by Gov. Jared Polis with worries that the act treats that type of business differently than others that also provide a mix of services and goods.

  • May 05, 2026

    La. Lawmakers OK Extending Tax Protest Deadlines

    Louisiana would give taxpayers an extra 30 days to file a suit challenging a tax assessment under a bill state lawmakers approved.

  • May 04, 2026

    Fla. Cites Petty Defense Of Social Media Law, Groups Say

    Tech groups urged a Florida federal court to deny an attempt to end a lawsuit challenging a state law that punishes social media websites for banning accounts of political candidates' based on viewpoint, calling officials' defense of the legislation "borderline frivolous."

  • May 04, 2026

    Mass. Justices Hint Tax Cut Measure Summary Is Confusing

    Massachusetts' highest court on Monday was critical of the summary for a ballot proposal to reduce the state income tax during a trio of oral arguments on voter initiatives, including separate measures to repeal recreational marijuana legalization and to eliminate one-party primary elections.

  • May 04, 2026

    Calif. OTA Says Nightclub Owners Hid Sales Taxes, Owe $2M

    The owners of a California nightclub committed sales tax fraud by significantly underreporting collected taxes over a period of years and now owe nearly $2 million in taxes and penalties, the state Office of Tax Appeals said in an opinion released Monday.

  • May 04, 2026

    Minn. Valuation Tampering Claim Knocked Down By Tax Court

    A Minnesota attorney's claim that a county assessor tampered with a witness in a valuation dispute was rejected by the state's tax court, which called the accusation "scurrilous" and found the attorney willfully failed to timely disclose key information.

  • May 04, 2026

    Calif. OTA Backs Tax Bill After Finding Resale Doc Faulty

    The owner of a now-defunct clothing company in California is responsible for the company's unpaid sales tax liabilities and is not due an adjustment, the state's Office of Tax Appeals said in an opinion released Monday, finding a resale certificate she submitted was unreliable.

  • May 04, 2026

    Hawaii Lawmakers OK Ending Tax Credits To Fill Budget Gap

    Hawaii would end an assortment of tax credits in an effort to make up for a revenue shortfall under a bill passed by state lawmakers and sent to the governor.

  • May 04, 2026

    Minn. Belarusian Org. Appealed Valuation Late, Court Says

    A Minnesota organization advocating for Belarusian Americans was late to appeal a property tax valuation despite correspondence making its representative aware of the deadline, the state tax court said.

  • May 04, 2026

    Minn. Bill Seeks OK For New Hennepin County Sales Tax

    Minnesota's largest county would be authorized to impose a sales tax at a rate of up to 1% with the revenue pegged for specified uses under legislation in the state Senate.

  • May 04, 2026

    Ark. Revenues Through April Beat Estimate By $226M

    Arkansas' general fund revenue collections from July through April exceeded forecasts by $226 million, according to a report released Monday by the state Department of Finance and Administration.

  • May 04, 2026

    Mich. General Revenue Through April Up $821M

    Michigan's general fund revenue from October through April outpaced the total from the same period last fiscal year by $821 million, according to the state's budget office.

  • May 04, 2026

    Texas Revenue Through April Falls $629M From Last Year

    Texas' general fund revenue collection from September through April lagged behind the total from the same period last year by $629 million, according to the state comptroller's office.

  • May 04, 2026

    Miss. Revenues Through April $185M Over Estimate

    Mississippi's general fund revenue collection from July through April beat estimates by $185 million, according to the state Department of Revenue in a report released Monday.

  • May 04, 2026

    W.Va. Revenue Through April Beats Forecast By $269M

    West Virginia's general fund revenue collection from July through April exceeded budget estimates by $269 million, according to the State Budget Office.

  • May 04, 2026

    Okla. Lawmakers OK Removing Gambling Loss Deduction Cap

    Oklahoma would exempt gambling losses from a cap on itemized deductions for state income tax purposes under a bill approved by state lawmakers and headed to the governor.

  • May 01, 2026

    Int'l Tax In April: Progress On Tariff Refunds, New Tax Cuts

    U.S. Customs and Border Protection continued to make progress in April on its system for paying back the tariffs that President Donald Trump imposed under the International Emergency Economic Powers Act. Meanwhile, several countries and one U.S. state cut fuel taxes in response to the U.S. and Israel's war with Iran. Here, Law360 looks at those and other international tax developments from the past month.

  • May 01, 2026

    State & Local Tax Takeaways From April

    While state legislative sessions wound down in April, key tax policy themes began to emerge. Results from the sessions showed that states remain interested in taxing digital advertising and social media. Meanwhile, some states are exploring ways to tax their highest earners. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • May 01, 2026

    Texas Justices To Decide If Export-Bound Oil Can Be Taxed

    The Texas Supreme Court agreed Friday to decide whether oil stored in tank farms before being exported is exempt from local property taxes, taking up an appraisal district's disputes with two exporters.

  • May 01, 2026

    Kansas April Revenue Surpasses Estimates By $26M

    Kansas revenue collection for April came in at $26 million above the month's estimates, a 1.9% change from the predicted figure, the state announced Friday. 

  • May 01, 2026

    Wyo. Revenues Through March Beat Estimate By $22M

    Wyoming's general fund revenue collection from July through March outpaced estimates by $22 million, according to the state Consensus Revenue Estimating Group.

  • April 30, 2026

    Ohio Panel Strikes Curbs On 3rd-Party Tax Complaints

    Additional restrictions on third parties filing complaints about property valuation in Ohio violate the state's constitution, an Ohio appellate panel found.

  • April 30, 2026

    Pa. Justices Find Borough's Stormwater Charge Is Tax

    A Pennsylvania university that was charged by a borough for stormwater management services doesn't owe the amount assessed because the charges constitute a tax that the university is exempt from paying, the state's Supreme Court affirmed Thursday.

Expert Analysis

  • 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.

  • Rescheduling Cannabis Marks New Tax Era For Operators

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    As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.

  • Judges On AI: How Judicial Use Informs Guardrails

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    U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.

  • That Fellow Behind The Tree: SALT In Review

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    From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Key False Claims Act Trends From The Last Year

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    The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

  • Hosting Exchange Students Makes Me A Better Lawyer

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    Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

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    Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.

  • Navigating Privilege Law Patchwork In Dual-Purpose Comms

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    Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.

  • Cannabis Industry Faces An Inflection Point This Year

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    Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • 3 Key Takeaways From Planned Rescheduling Of Cannabis

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    An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.

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