State & Local

  • July 20, 2026

    No Colo. Sales Tax On Wholesale Buys Abroad, Dept. Says

    Sales by Colorado wholesalers to customers abroad for resale are not subject to sales and use tax, the state Revenue Department said, but the seller has the burden of proving the transaction is exempt.

  • July 20, 2026

    Meet The Attys Vying For Position 1 On The Wash. High Court

    A civil rights litigator who left a top role at the Washington state attorney general's office last fall to step in for a retiring state Supreme Court justice is vying this election season to retain the seat for the next two years, drawing opposition from a Ballard Spahr LLP tax attorney and a longtime family law practitioner.

  • July 17, 2026

    Conn. Justices Bar Town From Killing Errant Forest Tax Break

    A Connecticut municipal assessor did not have the authority to terminate a property tax break for forest use that was erroneously granted, the state Supreme Court said Friday, suggesting that state lawmakers could clarify the law on the matter.

  • July 17, 2026

    Md. Justices Remand Utility's $2.4M Sales Tax Refund Ruling

    Equipment purchased by a Maryland utility was exempt from sales tax, the state Supreme Court ruled Friday while remanding the case for the lower court to consider the timeliness of the company's refund request that led to a tax court judgment of $2.4 million plus interest.

  • July 17, 2026

    Mich. Senate Resolution Seeks 5% Surtax On High-Earners

    Michigan voters would be asked to approve a 5% surtax on individuals with more than $500,000 in taxable income under a constitutional amendment introduced in the state Senate.

  • July 17, 2026

    Wash. Income Tax Challenge Qualifies For Ballot

    A Washington state initiative that would bar taxation of individual income and, in turn, repeal a recently approved high-earner tax has received enough signatures to appear on the November 2026 ballot, the secretary of state's office said Friday.

  • July 17, 2026

    La. Tweaks Proposed Tax Exemption Rule For Digital Products

    The Louisiana Department of Revenue on Friday altered definitions in a proposed rule on sales tax exemptions for certain digital products and services used by businesses after the agency received feedback from interested parties.

  • July 17, 2026

    Taxation With Representation: Freshfields, Slaughter And May

    In this week's Taxation With Representation, Uber Technologies Inc. buys food delivery company Delivery Hero SE, engineering group ABB Ltd. acquires flow technology company Rotork PLC, and Eli Lilly and Co. buys drug developer AtaiBeckley Inc.

  • July 17, 2026

    La. Rule Would Clarify Tax On Immovable Property In Oil, Gas

    The Louisiana Department of Revenue proposed a regulation Friday outlining when contractors that work on immovable properties in the oil and gas industry can prove that no sales or use tax is due on materials used in performing their services.

  • July 17, 2026

    Wash. Dept. Notifies End Of Data Center Sales Tax Exemption

    Washington will no longer give refurbished data centers a sales and use tax exemption because the exemption has expired, the state Department of Revenue announced. 

  • July 17, 2026

    Skill Games, Grinch Bots: A Midyear Pa. Legislation Review

    Two major rulings from the Pennsylvania Supreme Court have left it up to the Legislature to address "skill games" and second-degree murder sentences, while other pending bills would tackle a long-standing challenge in administering elections, and make it harder for scalpers to snatch up high-demand tickets or products online.

  • July 16, 2026

    Mich. Appeals Panel Says Tax Sale Claims Must Follow Statute

    The Michigan Court of Appeals has affirmed a lower court's dismissal of a suit brought by former property owners seeking the return of surplus proceeds from tax foreclosure sales, saying in a published opinion the property owners did not follow the necessary statutory process when filing their complaint.

  • July 16, 2026

    Tax Filers Seek Class Cert. In Google Privacy Suit

    Online tax return filers who alleged Google's tracking tool effectively eavesdropped on their confidential tax information asked a California federal judge to certify several classes in their suit against the search giant.

  • July 16, 2026

    NY Panel Rejects Hotel Co. Fight Over $15M Tax Assessments

    A hotel refurbishing business failed to prove that New York's tax agency lacked a rational basis for imposing about $15 million in corporate tax assessments stemming from denied deductions, a state appeals court ruled Thursday, saying the company didn't provide sufficient records to support its case.

  • July 16, 2026

    NY ALJ Says Divorce Property Credit Triggered Transfer Tax

    A man who received a $36 million credit on a $72 million New York apartment property following a divorce from his wife owes real estate transfer tax on the credit, a state administrative law judge held in an opinion released Thursday.

  • July 16, 2026

    Ashurst Perkins Adds Tax Pro In LA From Stradling Yocca

    Ashurst Perkins Coie announced Thursday that it has bolstered its tax practice with a Los Angeles-based partner who came aboard from Stradling Yocca Carlson & Rauth PC.

  • July 16, 2026

    Ind. Revenue Dept. Says Cloud-Based Platform Not Taxable

    Cloud-based educational services available through a company's website are not subject to sales tax, the Indiana Department of State Revenue said, as the customers don't have permanent ownership of the software.

  • July 16, 2026

    NY Tax Collections Through June Up $3.7B From Last Year

    New York's total revenue collection from April through June outpaced the same period last fiscal year by $3.7 billion, according to the state Department of Taxation and Finance.

  • July 16, 2026

    Ill. Revenue Tops Estimate For Year By $420M

    Illinois' general fund revenue collection from July 2025 through June exceeded a forecast by $420 million, according to the state's Office of Management and Budget.

  • July 16, 2026

    Colo. Tax Cap Backers Submit Signatures For Ballot Proposal

    Backers of a proposed Colorado ballot measure to cap the state's income tax rate at its current level submitted the petition for the measure to state election officials for a review of the signatures required to place the measure before voters in November.

  • July 16, 2026

    Minn. Court Denies Religious Tax Break For Leased Property

    A Minnesota property owned by a church and leased to a nonprofit organization doesn't qualify for a tax break as a house of worship, the state's tax court said, but a break may be allowed for its use as a public charity.

  • July 15, 2026

    Circuit-By-Circuit Guide To The US Supreme Court's Term

    Federal appeals courts had wide-ranging successes and struggles during the U.S. Supreme Court's recently completed term: One had its best showing in years following its worst showing in years; one felt déjà vu after recently starting to find favor with the justices; and one saw its reputation for independence occupy a rare role in the Supreme Court spotlight.

  • July 15, 2026

    New Tactics In The Data Center Wars: Incentives, Moratoriums

    A rising tide of public opposition and scrutiny of artificial intelligence has culminated in several states repealing tax incentives for data centers and one state enacting the nation's first moratorium, prompting developers to look for friendlier pastures.

  • July 15, 2026

    Title Co. Can't Keep Tax Refund, Wash. Panel Rules 2nd Time

    A Washington appeals panel handed a win again to the state Department of Revenue, reversing a lower court order that the department owed an $11 million tax refund to a title insurance and settlement services company.

  • July 15, 2026

    Ore. Biz Groups Sue Over Labor Dept. Expense Fund Bill

    Oregon legislation to levy a new assessment on hourly wages to help fund the state Bureau of Labor and Industries was unconstitutionally enacted because three-fifths approval from each legislative chamber was required, business groups told the state tax court.

Expert Analysis

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    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.

  • The Biz Court Digest: How It Works In Massachusetts

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    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.

  • A Wealth Of Wrong Steps: SALT In Review

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    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.

  • Why Appellees Should Write Their Answering Brief First

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    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.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    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.

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