State & Local

  • July 30, 2026

    CBP Outlines Rates, Classifications For Pharma Tariffs

    U.S. pharmaceutical giants aren't expected to face various tariff rates up to 100% on certain imported patented drugs and ingredients beginning Friday, but all importers must begin to classify their goods that will eventually be subject to the duties, according to customs guidance published Thursday.

  • July 30, 2026

    Skechers Can't Run From Manufacturer Tax, Mass. Court Says

    Skechers must pay nearly $200,000 in back excise taxes and interest, a Massachusetts intermediate appellate court said Thursday, rejecting the shoe brand's argument that it is not a manufacturer.

  • July 30, 2026

    MTC On Track To Approve Updated Airline Tax Rule, Atty Says

    The Multistate Tax Commission appears to have approved updating a sourcing regulation for airlines to account for income generated from Wi-Fi access and other modern activities, an MTC attorney told Law360 on Thursday after an initial tally of votes appeared to fall short of the approval threshold.

  • July 30, 2026

    Kalshi Sports Offerings Appear On Shaky Ground At 6th Circ.

    A Sixth Circuit panel looked askance at Kalshi's push to have its sports event contracts shielded from state gambling regulators Thursday, pointedly questioning the prediction market giant about the difference between its offerings and traditional sports bets.

  • July 30, 2026

    MTC Draft Tackles State Partnership Tax Rules Vacuum

    The Multistate Tax Commission has spent the past five years building an expansive framework for partnership taxation precisely because state law in this area is fragmented, underdeveloped and no match for the complexity of modern pass‑through structures, state tax professionals said Thursday.

  • July 30, 2026

    Michigan Withdraws As Paying Member Of MTC

    Michigan has stepped back from being a paying member of the Multistate Tax Commission but could choose to restore its prior status in the intergovernmental organization in the next few months, MTC representatives said Thursday.

  • July 29, 2026

    New CFC Levy Doesn't Tax Foreign Income, MTC Reps Say

    States can piggyback off the federal government's new tax treatment for income from controlled foreign corporations without bringing foreign income into their tax bases, Multistate Tax Commission representatives said Wednesday.

  • July 29, 2026

    Ruling May Further Erode IRS' Post-Loper Bright Authority

    The U.S. Court of Federal Claims recently held that a general congressional grant of authority by itself cannot support tax regulations, potentially weakening a foothold the IRS had planned to use after the U.S. Supreme Court's 2024 Loper Bright ruling.

  • July 29, 2026

    Utah Tax On Targeted Digital Ads Unconstitutional, Court Told

    Utah's forthcoming tax on targeted digital advertisements violates federal law and the U.S. Constitution and should be struck down, a taxpayers group said in a complaint filed in state court.

  • July 29, 2026

    Property's $108M Valuation Unfounded, Minn. Justices Told

    The Minnesota Tax Court's $108 million valuation of a Minneapolis office building is not backed by the evidence, the building owner told the Minnesota Supreme Court, asserting that the local assessor's appraisal overvalued the property.

  • July 29, 2026

    Bressler Grows In Northeast, Southeast With Atty Trio Hire

    Bressler Amery & Ross PC announced Wednesday that the firm has added three attorneys in Alabama, Florida and New Jersey to bolster its capabilities in commercial litigation, insurance defense, tax, trusts and estates.

  • July 29, 2026

    Ore. Court Denies Wildfire Settlement Tax Claim As Untimely

    An Oregon couple's amended tax return seeking a refund under legislation allowing an exemption for wildfire settlement income was not timely despite a deadline extension for similar federal claims, the state tax court said.

  • July 29, 2026

    Medical Dressings Not Subject To Colo. Sales Tax, Dept. Says

    Colorado sales of dressings, bandages and other products to a healthcare provider for use in patient care are not subject to state sales tax, the state tax department said.

  • July 29, 2026

    Mass. Residential Tax Break Denied For LLC-Owned Condo

    A Massachusetts condo unit was not entitled to a property tax break as a principal residence because it was owned by a limited liability company, a state appeals court ruled Wednesday, reversing a state tax board.

  • July 29, 2026

    4 Firms Steer Grant Thornton's $5B Agreement To Buy CBIZ

    New Mountain Capital-backed Grant Thornton Advisors said Wednesday it has agreed to acquire CBIZ Inc. in a deal worth $5 billion, including debt, that would create a top-five U.S. provider of professional, tax and advisory services. 

  • July 28, 2026

    States' Patchwork Digital Taxes Spur MTC Guide Plan

    States are trying so many ways to tax digital media and online products that the Multistate Tax Commission will plan to create a briefing book explaining what the taxes are, how states have implemented them and the legal issues involved, an MTC official said Tuesday.

  • July 28, 2026

    MTC Group Nears Model Act On State Partnership Taxes

    The Multistate Tax Commission group working on uniform rules for the state taxation of partnerships said Tuesday that it is preparing a combined draft model act that focuses on investment partnerships, guaranteed payments and sourcing partnership income.

  • July 28, 2026

    Wash. AG's Income Tax Repeal Ballot Language Challenged

    Political action committee Let's Go Washington on Monday launched a legal challenge to the Evergreen State attorney general's wording of a November ballot measure that would repeal a recently passed 9.9% tax on annual income above $1 million, claiming the summary is inaccurate and slanted in favor of the tax.

  • July 28, 2026

    Netflix Settles Its Streaming Tax Fight With Colorado

    Netflix and the Colorado Department of Revenue reached a settlement over the company's challenge to the state's sales tax on streaming services that the state Supreme Court was set to consider, a department director announced Tuesday.

  • July 28, 2026

    Pa. Panel Narrows Test For Tax Exemption On Charities' Land

    A Pennsylvania appeals court panel held Tuesday that the Salvation Army was wrongly denied a real estate tax exemption for an outdoor retreat by the organization, saying that the entire property was operated in keeping with the group's charitable mission.

  • July 28, 2026

    Texas Justices Urged To Affirm Pasture Land Values

    The Texas Supreme Court should uphold the state comptroller's assessment values of pasture land, the comptroller argued, saying the high court should let lower court rulings stand finding that the local appraisal district failed to show why the value of the properties should be reduced.

  • July 27, 2026

    Clean-Energy Projects Face Scrutiny After Tax Credit Rush

    Clean-energy developers' rush to start project construction in order to remain eligible for expiring tax credits has investors and buyers questioning whether their work actually qualifies, complicating efforts to meet future project completion deadlines.

  • July 27, 2026

    Smithfield Gets Mass. Tax Bill Cut Over Finnigan Calculation

    Massachusetts' application of what is commonly known as a Finnigan adjustment to Smithfield Packaged Meats Corp.'s sales receipts indirectly taxed income in violation of federal law, a state board said in a decision released Monday, cutting a corporate tax bill for the company by about half. 

  • July 27, 2026

    Mass. Board Rejects Homeowner's Effort To Cut Valuation

    A Massachusetts homeowner's sales comparison analysis fell short of the proof needed to lower her property's tax valuation, the state's Appellate Tax Board said in a decision released Monday.

  • July 27, 2026

    Mass. Board Won't Lower $2.1M Property Value

    A Massachusetts homeowner failed to lower the tax valuation of her $2.1 million home after the state tax board decided Monday that purported sewer issues and an easement didn't warrant a reduction in its assessment.

Expert Analysis

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    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.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    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.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    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.

  • 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.

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