State & Local

  • March 20, 2026

    Wis. General Revenue Through Feb. Up $587M

    Wisconsin's general fund revenue collection from July through February exceeded the same period last year by $587 million, according to the state Department of Revenue in a report released Friday.

  • March 20, 2026

    Md. Senate Panel OKs Credit Extensions, Film Tax Break

    Maryland would extend tax credit programs for business investment and eliminate the cap on its film production activity tax credit under an economic development package advanced by a state Senate panel Friday.

  • March 19, 2026

    Amazon Unlawfully Taxes Exempt Baby Items In Fla., Suit Says

    Two Florida shoppers filed a proposed class action Thursday in Washington federal court accusing Amazon.com Inc. of overcharging customers by collecting sales tax on items that are supposed to be tax-free under Florida law, such as cribs, strollers, diapers and other products for toddlers and babies.

  • March 19, 2026

    DC Gov't Urged To Reshape SALT Cap Workaround Plan

    A Washington, D.C., bill that would give pass-through entities a workaround to the federal cap on deductions for state and local taxes needs changes to integrate properly with existing district taxes, witnesses said at a D.C. Council hearing Thursday.

  • March 19, 2026

    Remote Work Was Not A Choice, Prof Tells NY Appellate Court

    A professor at a New York university had no choice other than to work remotely out of the state because of the coronavirus pandemic, so his income earned while he worked at home in Connecticut is not subject to tax by New York, he told a New York appellate court Thursday.

  • March 19, 2026

    Texas Court Erases $7.8M In Taxes On Stored Export Oil

    A Texas company storing presold crude oil to be exported to foreign countries was wrongly taxed $7.8 million by a county assessor, a state appeals court ruled Thursday, reversing a trial court decision.

  • March 19, 2026

    Minn. House Bill Seeks $4B Property Tax Refund

    Minnesota would allow eligible taxpayers to claim a refund for a portion of property taxes paid in 2026 under a bill introduced in the state House of Representatives. 

  • March 19, 2026

    Ind. Co. Proves Some Sales Tax Exempt, Dept. Says

    An Indiana company is eligible for a tax exemption for some sales it failed to remit tax from after providing exemption certificates, the state Department of Revenue said in a letter ruling. 

  • March 19, 2026

    Ind. Co. Should Be Allowed Penalty Abatement, Dept. Says

    An Indiana company that uses a third party to withhold and remit payroll taxes should have its assessed penalties abated after proving it did not willfully fail to remit the assessed tax, the state Department of Revenue ruled. 

  • March 19, 2026

    Mich. Offers Tax Extension In Areas Hit By Winter Storm

    Michigan taxpayers and businesses in areas affected by recent winter storms can request additional time to file and pay taxes, the state Department of Treasury announced. 

  • March 19, 2026

    W.Va. Legislature OKs Income Tax Cut

    West Virginia would cut its income tax rates by 5% across all brackets under a bill passed by the state Legislature and sent to the governor for approval. 

  • March 19, 2026

    Ind. Farm's ATV Purchase Partly Exempt, Dept. Says

    An Indiana farm that bought an all-terrain vehicle is owed a partial sales and use tax exemption because the vehicle was used in part for herding livestock, the state's tax department said.

  • March 19, 2026

    Idaho Lawmakers OK Expanded Retail Developer Tax Rebate

    Idaho would expand a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill unanimously approved by state lawmakers and headed to the governor.

  • March 19, 2026

    RI Revenue Through Feb. Tops Forecast By $6M

    Rhode Island's general fund revenue collection from July through February surpassed an estimate by $6 million, according to the state Department of Revenue.

  • March 19, 2026

    Mass. Bill For Employer Child Care Tax Credit Advances

    Massachusetts would establish a pilot program for tax credits for employers that provide child care under legislation passed by the Joint Revenue Committee.

  • March 18, 2026

    Temu Users Join Customer Push For IEEPA Tariff Refunds

    Online marketplace Temu must refund customers for passed-on costs related to the Trump administration's now-invalidated International Emergency Economic Powers Act tariffs, a consumer leading a proposed nationwide class action told an Illinois state court.

  • March 18, 2026

    Idaho Expands Short-Term Rental Tax Obligations

    Idaho short-term and vacation rental property owners must adhere to local tax rules for rental marketplaces even if they don't do business through a marketplace under a bill signed by the governor.

  • March 18, 2026

    Minn. Gov. Pitches Social Media Tax, Cut In Sales Tax Rate

    Minnesota would enact a tax on large social media platforms and lower its state sales tax rate while expanding its base to include certain services under budget recommendations of Gov. Tim Walz.

  • March 18, 2026

    Idaho Lawmakers OK Estimated Payments For Audit Subjects

    Idaho would establish a process for partnerships, S corporations and other pass-through entities that are subject to a federal audit to make estimated payments to the state's tax commission under a bill unanimously approved by state lawmakers and headed to the governor.

  • March 18, 2026

    Amazon Stuck With SC Sales Tax On 3rd-Party Transactions

    Amazon was required to collect South Carolina sales tax on goods that third-party merchants sold on its online platform before the U.S. Supreme Court's Wayfair decision, the state Supreme Court ruled Wednesday, saying the company was engaged in the business of selling products.

  • March 18, 2026

    Mich. Gives Guidance On Wholesale Cannabis Tax

    Michigan's new 24% excise tax on wholesale cannabis must be paid on the first sale of cannabis from a grower or processor to a licensed retailer, the Michigan Department of Treasury explained in guidance. 

  • March 18, 2026

    Minn. House Blocks Revival Of SALT Cap Workaround Bill

    A proposal to extend Minnesota's workaround for pass-through entities of the federal cap on deductions for state and local tax payments was blocked in the state's House, with Democrats voting down an effort to revive a bill that stalled in a committee.

  • March 18, 2026

    Utah General Fund Revenue Up $552M Through Feb.

    Utah's general fund revenue collection from July through February outpaced the same period last year by $552 million, according to the state's Tax Commission.

  • March 18, 2026

    Ind. Board Must Review Electrician Program's Tax Break

    An Indiana training program for electricians may be considered a school and, thus, become eligible for a property tax exemption after the tax board too narrowly interpreted the definition of a school, the Indiana Tax Court said. 

  • March 18, 2026

    Del. Allows County Subpoena Of Witnesses For Assessments

    Delaware authorized its counties to subpoena witnesses and evidence under certain conditions in disputes over nonresidential real property's assessed value as part of a bill signed by the governor.

Expert Analysis

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

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

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

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