State & Local

  • January 08, 2026

    Miss. Would Exempt Feminine Hygiene Products From Tax

    Mississippi would exempt feminine hygiene products from the state's sales and use tax under a bill introduced in the state House of Representatives.

  • January 08, 2026

    Ind. Senate Bill Would Levy Fee On Remittances

    Indiana would establish a fee on international wire transfers and create a related income tax credit for citizens or others with legal status under a bill introduced Thursday in the state Senate.

  • January 08, 2026

    Ind. House Bill Would Impose Tax In County Of Employment

    Indiana would require people who reside in a county with a local income tax but work in a different county to also pay tax in the county in which they're employed, while offering a credit to offset the additional tax, under a bill introduced in the state House of Representatives.

  • January 08, 2026

    Indiana Sen. Bill Would Phase Out Sales Tax For Utilities

    Indiana would phase out the state's gross retail tax on electrical, natural gas and water utilities until becoming fully exempt by fiscal year 2031 under a bill introduced in the state Senate.

  • January 08, 2026

    Ark. Revenue Through Dec. Beats Forecast By $103M

    Arkansas general fund revenue collection from July through December outpaced an estimate by $103 million, according to the state Department of Revenue.

  • January 08, 2026

    Audits Get Final Word On Economic Substance, IRS Atty Says

    IRS attorneys provide legal guidance during audits on whether a transaction lacks economic substance, but examiners make the ultimate determination, an agency associate chief counsel said Thursday while explaining how the agency applies a powerful anti-abuse tool in audits.

  • January 08, 2026

    NJ Tax Court Says Fee Case Jurisdiction Up To Superior Court

    The New Jersey Tax Court transferred a property owner's dispute over a city's residential development fee to the state Superior Court on Thursday, saying that court must decide whether the tax court has jurisdiction to hear the case.

  • January 07, 2026

    Mich. Again Falls Short In Bid To Ax Challenge To 24% Pot Tax

    A Michigan federal judge is standing firm in her decision to allow industry members to proceed with a portion of their challenge to the state's excise tax on wholesale marijuana sales, finding that the state hasn't identified a "palpable error" that would justify disposing of the sole remaining dispute over the law's intent. 

  • January 07, 2026

    Ga. Republicans Outline $16B Plan To End State Income Tax

    Georgia Republican lawmakers laid out a $16 billion proposal Wednesday to abolish the state's income tax, a plan that would gradually reduce the levy over the next six years with a goal of complete elimination by 2032.

  • January 07, 2026

    Treasury Eyes Final Easements Settlements, Official Says

    The U.S. Department of the Treasury plans to issue a summary of the IRS' successes in conservation easement cases as it works on a final settlement initiative for hundreds of remaining disputes, a department official said at a tax conference Wednesday.

  • January 07, 2026

    Ind. Senate Bill Would Update Conformity With Fed. Tax Law

    Indiana would amend its definition of the Internal Revenue Code in the state's income tax law to conform with certain provisions of the federal tax and policy bill enacted in July under legislation introduced in the state Senate.

  • January 07, 2026

    Ore. Gov. Seeks Repeal Of Transportation Funding Package

    Oregon's governor said Wednesday that lawmakers should repeal a transportation package with tax and fee increases passed last year that is now slated for a voter referendum in November.

  • January 07, 2026

    Ind. House Bill Would Stop Property Taxes And Assessments

    Indiana would bar political subdivisions from assessing and taxing tangible property and instead allow school corporations to impose an annual fee to attempt to make up revenue under a bill introduced in the state House of Representatives. 

  • January 07, 2026

    Wyo. Justices Deny Challenge To Computer-Aided Appraisal

    A Wyoming county assessor properly valued a home using the state's computer-assisted mass appraisal system, the state Supreme Court ruled, rejecting the owner's argument that that value should be lowered to the home's purchase price.

  • January 07, 2026

    Vermont Gov. Asks Lawmakers To Pass Property Tax Relief

    Vermont's governor urged lawmakers during the State of the State address Wednesday to pass property tax relief and focus on broader education reform, as he warned that tax bills could substantially increase.

  • January 07, 2026

    Ore. Tax Court Won't Limit Chevron Order To Enable Appeal

    Chevron's tax and penalty refund requests from Oregon totaling $14.8 million were part of a single claim, the state Tax Court found, declining to limit its judgment against the company to an apportionment question so that it could appeal that issue to the state Supreme Court.

  • January 07, 2026

    Ind. Bill Would Modify County, City Tax Rates

    Indiana would allow an increase to the tax rate on services in municipalities that aren't allowed to levy a municipal tax, along with other tax rate changes under a bill introduced. 

  • January 07, 2026

    Ohio Board Voids Use Tax On Asphalt Co.'s Gas, Equipment

    A company that processes refinery waste and asphalt into products that meet specifications for its customers qualifies for a manufacturing tax exemption on natural gas and materials it purchased for its operations, the Ohio Board of Tax Appeals ruled.

  • January 07, 2026

    NH House Bill Seeks Tax On Nonprimary Residences

    New Hampshire would tax the assessed values of residences that aren't used as primary dwellings under a bill introduced Wednesday in the state House of Representatives.

  • January 07, 2026

    Ala. Net Tax Collections Through December Up $15M

    Alabama's net tax collection from October through December was $15 million higher than the same period the previous year, according to the state Department of Revenue in a report released Wednesday.  

  • January 07, 2026

    Ind. Bill Seeks Uniform Assessments Regardless Of Owner

    Indiana would require that all tangible property and agricultural land be assessed in a uniform manner regardless of the owner under a bill introduced in the state House of Representatives.

  • January 07, 2026

    Ind. Bill Would Provide Income Tax Credits For Child Care

    Indiana would provide state individual income tax credits for employment-related child and dependent care expenses under a bill introduced in the state House of Representatives.

  • January 06, 2026

    Tax Groups Push Supreme Court On California Tax Rule

    A special income tax rule California uses along with its single-sales-factor apportionment method creates distortion and the U.S. Supreme Court should decide if it also violates the constitution, a taxpayer group said Tuesday.

  • January 06, 2026

    NJ Bill Aims To Earmark $2.5B In Development Tax Credits

    New Jersey would earmark $2.5 billion in economic development tax credits, with up to $300 million designated for sports and entertainment projects, as part of a bill introduced in the state Assembly.

  • January 06, 2026

    Calif. Couple Owes Tax Avoidance Penalties, OTA Says

    A California couple was properly assessed tax avoidance penalties, despite the wife's arguments that she was unaware that her husband made certain transactions, the state Office of Tax Appeals ruled. 

Expert Analysis

  • A Simple Way Courts Can Help Attys Avoid AI Hallucinations

    Author Photo

    As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.

  • New NY Residential Real Estate Rules May Be Overbroad

    Author Photo

    New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.

  • Budget Act's Deduction Limit Penalizes Losing Gamblers

    Author Photo

    A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.

  • The Legal Education Status Quo Is No Longer Tenable

    Author Photo

    As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.

  • 6 Questions We Should Ask About The Trump Trade Deals

    Author Photo

    Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.

  • E-Discovery Quarterly: Rulings On Relevance Redactions

    Author Photo

    In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.

  • A Bad Idea, And Another, And Another: SALT In Review

    Author Photo

    From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

    Author Photo

    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

    Author Photo

    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

    Author Photo

    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

    Author Photo

    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

    Author Photo

    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • The People Will Not Have Their Say: SALT In Review

    Author Photo

    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.