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State & Local
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July 08, 2026
Mich. Asks State Justices To Skip Energy Co.'s $8M Tax Fight
Michigan's tax agency urged the state Supreme Court to reject an energy company's appeal of $8 million in tax on its wholesale sales of electricity, arguing that a lower court correctly relied on a contractual agreement to source the sales to Michigan.
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July 08, 2026
Minn. Tax Court Weighs Tower Sale Prices In Value Dispute
The Minnesota Tax Court will consider recent purchase prices for the Wells Fargo Center in Minneapolis, along with a discounted cash flow analysis, in a hundred-million-dollar tax valuation dispute over the office tower.
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July 08, 2026
Judge Limits Wayne County Surplus Property Tax Settlements
Former property owners seeking surpluses from Wayne County tax foreclosure proceedings got a partial restriction of the county's settlement practices when a Michigan federal judge ruled Tuesday that former owners must be notified of a pending constitutional challenge before the county seeks releases beyond state law claims.
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July 08, 2026
Miss. Agency OKs Regs To Clarify Use Tax For Freight Fees
Mississippi clarified the imposition of use tax as it relates to certain freight charges under amended regulations adopted by the state Department of Revenue to align with a 2025 state Supreme Court ruling, according to notices published in the state's administrative bulletin.
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July 08, 2026
NC Will Tax Prediction Markets, Nix Break For Data Centers
North Carolina will become the latest state to tax prediction markets, in addition to increasing taxes on sports betting and rolling back a tax break for data centers, under a budget signed by its governor.
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July 08, 2026
Ala. Net Tax Collection Through June Up $282M
Alabama's net revenue collection from October through June was $282 million higher than the same period last year, according to the state Department of Revenue.
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July 08, 2026
NH Revenue In FY26 Beats Estimate By $182M
New Hampshire's general fund revenue from July 2025 through June exceeded forecasts by $182 million, according to the state Department of Administrative Services.
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July 08, 2026
Ore. Court Denies Tax Break For Church Leader's Home
An Oregon church leader's residence that is also used for storage of religious products and other activities does not qualify for a property tax exemption as a house of worship, the state tax court said, affirming the finding of a local assessor.
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July 08, 2026
Revenue Steady, But States Brace For More Spending
Many states are ending the fiscal year on stable ground when it comes to tax revenue collection, experts said, but the pressure to spend more on social programs after federal cuts presents a long-term challenge for state lawmakers.
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July 07, 2026
DC Circ. Backs Tax Bribery Convictions Despite Jury Error
A D.C. Circuit panel refused on Tuesday to reverse a lower court's judgments against two men in connection to a bribery scheme carried out to evade $2.3 million in business tax obligations, finding a jury instruction error "harmless," among other unsuccessful arguments.
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July 07, 2026
Calif. Eatery Lacked Documentation For Exemption, OTA Says
A California restaurant did not provide proper documentation to claim an exemption for selling cold food to go, the state Office of Tax Appeals said, upholding the state tax agency.
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July 07, 2026
California OTA Says NextEra Unit Owes $8.6M In Taxes
A subsidiary of NextEra and its affiliates constituted a single unitary business in California, the state Office of Tax Appeals ruled, denying a requested refund of nearly $8.6 million for the tax years at issue.
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July 07, 2026
Claims Court Nixes GILTI Tax Rules Under Loper Bright
The U.S. Court of Federal Claims invalidated corporate tax regulations that deny amortization deductions tied to certain overseas intangible asset transfers, holding that the rules are the kind of "agency overreach" foreclosed by the U.S. Supreme Court's Loper Bright ruling.
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July 07, 2026
Miss. Revenue Through Fiscal Year $111M Over Estimates
Mississippi's general fund revenue collection from July 2025 through June beat forecasts by $111 million, according to the state Department of Revenue.
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July 07, 2026
Hawaii Expands Film Production Tax Credits
Hawaii expanded its film production tax credits, increasing the monetary cap per production and extending the sunset date under a bill signed by the governor.
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July 07, 2026
Mo. Revenue In Fiscal Year Down $378M From Last Year
Missouri's general fund revenue collection in fiscal year 2026 lagged $378 million behind last year, according to the state Office of Administration.
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July 07, 2026
W.Va. Revenue In Fiscal Year Beats Estimate By $371M
West Virginia's general fund revenue collection from July 2025 through June outpaced estimates by $371 million, according to the State Budget Office.
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July 07, 2026
Colo. Clarifies Online Photo Galleries Subject To Sales Tax
Retail sales in Colorado in which the customer pays for a photo shoot and accesses the photos through an online gallery are subject to sales tax, the state's Department of Revenue said in a general information letter released Tuesday.
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July 07, 2026
Delaware Establishes Entertainment Production Tax Credit
Delaware will provide tax credits for qualified film, television and other entertainment production activities under a bill signed by the governor.
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July 07, 2026
Simpson Thacher Adds Energy Tax Partner From Weil In NY
Simpson Thacher & Bartlett LLP announced Tuesday that a former Weil Gotshal & Manges LLP partner has joined the firm's New York office to advise clients on the U.S. tax aspects of energy and infrastructure transactions.
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July 06, 2026
Minn. Tax Court Charges Bad Faith In Property Valuation Case
An attorney for the owner of a Minnesota office building operated in bad faith by ignoring recent state Supreme Court precedents in his challenge of a tax valuation, the state tax court said, again rejecting his approach.
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July 06, 2026
After Tense Terms, Hints Of High Court Harmony With Circuits
Following several U.S. Supreme Court terms teeming with reversals and rebukes of lower appeals courts, the justices this term found fault less often with rulings by circuit judges, who are likely becoming better attuned to the conservative supermajority, attorneys say.
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July 06, 2026
The Funniest Moments Of The Supreme Court's Term
When one of the U.S. Supreme Court's most talkative members suddenly struggled to speak, the atmosphere at oral arguments grew increasingly anxious — until the justice deadpanned that it was an advocate's golden opportunity to avoid a grilling.
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July 06, 2026
NC Conforms To IRC, Splits On 1st-Year Research Expensing
North Carolina updated an Internal Revenue Code reference in the state's tax law to reflect passage of the 2025 federal budget bill but split from the federal tax code's allowance of full first-year expensing for domestic research and experimental costs under legislation signed by the governor.
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July 06, 2026
Puerto Rico Gov't Worker Pleads Guilty In $5M Bribery Case
An employee of the Puerto Rico Treasury Department has pled guilty to bribery charges after using his employee status to erase tax debts, costing Puerto Rico around $5 million in revenue, the U.S. Attorney's Office for the District of Puerto Rico announced.
Expert Analysis
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State, Federal Incentives Heat Up Geothermal Projects
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.
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The Law Firm Merger Diaries: How To Build On Cultural Fit
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.
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Considerations When Invoking The Common-Interest Privilege
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.
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The Law Firm Merger Diaries: Making The Case To Combine
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.
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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.