State & Local

  • 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.

  • March 17, 2026

    States Eye Repeal Of Costly Data Center Tax Breaks

    Cash-strapped states are looking to roll back tax exemptions, and one of the first places they may inspect are the exemptions they once happily granted for data centers, tax professionals said Tuesday.

  • March 17, 2026

    Ga. Legislators Approve 4th Year Of Income Tax Rebates

    A one-time income tax refund worth up to $500 per household was given final approval by the Georgia Senate, and so the state's lawmakers have elected to cut across-the-board refund checks to taxpayers for a fourth straight year.  

  • March 17, 2026

    Ariz. Requires Rounding, Applies After Calculation Of Tax

    Arizona sellers must round cash transactions to the nearest five cents if pennies aren't available, a requirement that applies after the calculation of taxes, under a bill signed by Gov. Katie Hobbs.

  • March 17, 2026

    SD OKs County Gross Receipts Tax To Reduce Property Tax

    South Dakota will allow counties to implement a county-wide gross receipts tax with revenue that goes toward a property tax reduction fund under a law signed by the governor. 

  • March 17, 2026

    Ind. Bars Granting Tax Credits To Foreign Adversary Entities

    Indiana prohibited the awarding of various tax credits to entities organized under the laws of countries deemed to be foreign adversaries under a bill signed by the governor.

  • March 17, 2026

    Utah Allows Sharing Taxpayer Info For Exemption Eligibility

    Utah will give county assessors access to taxpayers' driver's license information to help determine eligibility for residential property tax exemptions under a law signed by the state's governor.

  • March 17, 2026

    Pa. Schools' Property Appeal Policy Ruled Unconstitutional

    A Pennsylvania school district's policy of only appealing property assessments over $500,000, which resulted in appeals involving several properties owned by a mall, violates the state's constitution, an appeals court affirmed Tuesday.

  • March 17, 2026

    WTO Must Extend Digital Trade Protections, Lawmakers Told

    The World Trade Organization's moratorium on digital trade measures must be extended and its scope strengthened in support of U.S. business interests, experts testifying before the U.S. House's trade panel told lawmakers Tuesday.

  • March 17, 2026

    Miss. Expands Energy Project Tax Break To Battery Systems

    Mississippi will offer energy storage facilities that use battery energy storage systems a property tax break for energy projects under a bill signed by the governor.

  • March 17, 2026

    Pa. Revenue Through Feb. Beats Estimate By $382M

    Pennsylvania's general fund revenue collection from July through February outpaced an estimate by $382 million, according to the state Department of Revenue.

  • March 17, 2026

    NJ Revenue Through Feb. Up $880M, Treasury Says

    New Jersey's general fund revenue collection from July through February was $880 million ahead of last year's, according to a report by the state Department of the Treasury.

  • March 17, 2026

    Ore. Proposed Ballot Measure For Wealth Tax Advances

    Oregon would impose an annual 2% tax on individuals with at least $30 million in assets if voters approve a proposed initiative advanced by the state attorney general with certification of its ballot title and caption.

  • March 17, 2026

    NY Tax Revenues Through Feb. Rise By $8B

    New York's tax collection from April through February outpaced the total from the same period last fiscal year by $8 billion, according to the state's Department of Taxation and Finance.

  • March 17, 2026

    Minn. House Bill Seeks Sales Tax On Advertising Services

    Digital and nondigital advertising services in Minnesota would be subject to the state's sales tax, with services related to publishing and broadcasting excepted, under legislation introduced in the state House of Representatives.

  • March 17, 2026

    Minn. Legislation Seeks Tax On International Remittances

    Minnesota would impose a 1% tax on international remittance payments under legislation introduced Tuesday in the state Senate.

  • March 16, 2026

    OCC Calls For Preemption Of Ill. Swipe-Fee Law At 7th Circ.

    A top U.S. banking regulator is seconding the banking industry's call for the Seventh Circuit to block Illinois' tax and tip swipe-fee ban, arguing a lower-court judge missed the "forest for the trees" in ruling the state-law restrictions are enforceable against banks it oversees.

  • March 16, 2026

    MTC's Cookie Nexus Rule Could Face Legal Challenges

    Removing state income tax protection from placing of internet cookies on customers' computers is likely to be the provision spurring the most lawsuits from companies seeking to challenge the Multistate Tax Commission's updated position on a federal law's shield of state income taxes, an MTC official said Monday.

Expert Analysis

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

    Author Photo

    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

    Author Photo

    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

    Author Photo

    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

    Author Photo

    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

    Author Photo

    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

    Author Photo

    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

    Author Photo

    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
    Author Photo

    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

    Author Photo

    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

    Author Photo

    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • Evaluating The Current State Of Trump's Tariff Deals

    Author Photo

    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

    Author Photo

    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

    Author Photo

    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

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