State & Local
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September 28, 2026
Mo. Says Platform's Digital Sales, Subscriptions Not Taxable
Sales of digital items and subscriptions that are associated with video games and conducted through an online peer-to-peer marketplace aren't subject to Missouri sales tax, the state Department of Revenue said.
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September 25, 2026
Kalshi Sports Contracts Aren't Financial Swaps, 6th Circ. Says
In a closely watched decision that exacerbates an existing circuit split, a Sixth Circuit panel on Friday rejected Kalshi's assertion that the sports-related transactions made on its platform should be considered federally regulated swaps and not conventional betting subject to state gambling laws.
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September 25, 2026
K&L Gates Adds Townsend SALT Partner In New York
K&L Gates LLP added to its New York office a new corporate tax partner who specializes in complex tax planning and controversy, the firm announced.
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September 25, 2026
Mass. Appeals Smithfield's Takedown Of Group Tax Rule
The Massachusetts Department of Revenue appealed a state tax board decision that said federal law protected a Smithfield entity's receipts from being included in the tax liabilities of the company's combined group, according to filings obtained Friday by Law360.
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September 25, 2026
SC Says Operators Liable For Admissions Tax Collections
Licensed amusement operators remain liable for collecting and remitting South Carolina's admissions tax even if they delegate or contract with a third party to handle collection, the state's tax agency said.
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September 25, 2026
State Tax Agency Can Adjust Income Without IRS, Va. Says
The Virginia Department of Taxation has clear statutory authority to examine and adjust federal adjusted gross income and deductions when evidence shows inconsistency with the Internal Revenue Code, independent of any action by the Internal Revenue Service, the state tax commissioner said.
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September 25, 2026
Va. County Can Tax Brewery's Tasting Room Sales
Wholesale sales at a brewery, as the place of manufacture, are exempt from a county tax, but retail tasting room sales are not, Virginia's tax commissioner said.
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September 25, 2026
IRS Compliance Takes Up $387B Worth Of Time, Group Says
Americans are estimated to spend almost 6.9 billion hours complying with Internal Revenue Service filing and reporting requirements in 2026, representing roughly $387 billion in potential lost productivity to the U.S. economy, the Tax Foundation said in a report released Friday.
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September 25, 2026
Taxation With Representation: Kirkland, Latham, McDermott
In this week's Taxation With Representation, Royal Caribbean invests billions in a joint venture with Sandals, Telix Pharmaceuticals buys ITM Isotope Technologies Munich, and Priority Technology makes a go-private deal with an investor group helmed by the company's chair and CEO.
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September 25, 2026
Ala. DOR Announces Exemptions For Agricultural Energy Use
Alabama will exempt utilities from utility gross receipts tax for some agricultural uses for three years, the state Department of Revenue reminded taxpayers.
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September 25, 2026
SC Revenue Through August Grows By $226M
South Carolina's general revenue collected in July and August was $226 million higher than the amount collected in the same period last fiscal year, according to the state's Revenue and Fiscal Affairs Office.
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September 24, 2026
Emergency Election For Calif. Tax Is Valid, Panel Affirms
A California county lawfully used a rarely tested constitutional measure to put a sales tax question on an early ballot after the county said it needed to do so because of a fiscal emergency, a state appellate panel affirmed.
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September 24, 2026
La. Appellate Court Affirms Museum's Tax Exemption
A Louisiana hotel operated by a nonprofit World War II museum is exempt from property taxes because its profits don't benefit a private shareholder, the state Appellate Court affirmed on remand.
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September 24, 2026
NY High Court Declines To Review Temp Firm's $1M Tax Bill
A company that helps businesses hire and manage temporary workers is stuck with a roughly $1 million New York tax assessment on sales of software sold to execute its services, as the state high court declined to hear its protest against the tax Thursday.
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September 24, 2026
Ind. Tax Court Rules Nestle Facility Accurately Assessed
A Nestle facility in Indiana was correctly assessed from 2018 through 2023 at roughly $50 million, the state tax court said, rejecting the company's claim that the state tax board failed to properly consider its own appraisal.
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September 24, 2026
Pa. Commission Directs Dept. To Clarify Sourcing Reg
Pennsylvania's Independent Regulatory Review Commission directed the state Department of Revenue to clarify its new proposed sourcing rule, identifying in comments a number of topics it believed needed more consideration.
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September 24, 2026
NY Accuses Polymarket Of Illegal Gambling Operation
New York sued Polymarket on Thursday alleging it runs an illegal gambling operation in the state through its sports prediction markets, the same day that Polymarket lodged its own suit accusing the state of intruding into the federal government's regulatory authority over derivatives trading.
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September 24, 2026
Minn. Court Denies Tax Valuation Cut For Restaurant
A Minnesota court rejected a restaurant owner's claim that his property was overvalued for tax purposes, finding that his comparison of nearby property values contained assessment information rather than sales information that could have been evidence of market value.
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September 23, 2026
Overseas Income Regs May Cause M&A Headaches
Regulations proposed by the U.S. Treasury Department would provide clean breaks for companies that sell more than 50% of their foreign affiliates, but transactions that fall below this threshold could still expose corporations to post-closing tax risks and deal friction.
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September 23, 2026
Md. Governor Calls For Ending Data Centers' Tax Exemption
Maryland's governor became the latest state executive Wednesday to back off giving tax breaks to data centers, a development becoming increasingly common as the midterm elections draw near.
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September 23, 2026
DC Pied-à-Terre Tax Plan Targets Pricey Second Homes
Washington, D.C., would impose additional property tax on homes worth about $2.6 million or more that are not rented out or used as primary residences under legislation before the district council.
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September 23, 2026
Ore. Airplane Hangar Tax Valuation Upheld By Court
The owner of an Oregon airplane hangar failed to show that a local assessor and tax appeals board overvalued it or that it should be divided into two taxable parcels, the state tax court ruled.
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September 23, 2026
Ariz. Revenues Through Aug. Up $37M From Estimate
Arizona's general fund revenue collection in July and August exceeded forecasts by $37 million, according to the state Joint Legislative Budget Committee.
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September 23, 2026
Mass. Board Slashes Office Buildings' Tax Values
Two office properties in Massachusetts were overvalued in each of two tax years, the state's Appellate Tax Board said, agreeing with significant parts of the owner's income capitalization analyses of the values.
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September 23, 2026
Ore. Tax Court Won't Nix Appeal Over Complaint Filing Error
An Oregon property tax owner can proceed with their assessment appeal and file a corrected complaint after their original complaint contained the wrong tax account number, the state Tax Court ruled.
Expert Analysis
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NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling
Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.
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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.