State & Local

  • 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.

  • July 27, 2026

    Tax Pact Amnesty Program Nearing Adoption, MTC Rep Says

    The Streamlined Sales Tax Governing Board appears on track to offer a sales tax amnesty program for remote sellers that will begin next year, a Multistate Tax Commission director said Monday.

  • July 24, 2026

    Ala. Court Upholds Denial Of Film Production Tax Breaks

    The denial of Alabama tax incentives claimed by a film production was not subject to judicial review under the state's law on administrative procedures, a state appeals court said Friday, affirming the actions of the state's film office.

  • July 24, 2026

    Forced Labor Tariffs Are Another Illegal Global Regime, Cos. Say

    President Donald Trump's latest tariff covering most imports to the U.S. is yet another instance of the president attempting to establish an illegal global tariff regime, a pair of companies told the U.S. Court of International Trade on Friday.

  • July 24, 2026

    States' Divergence On Federal Conformity Sows Uncertainty

    A broad array of states declined this year to adhere to revenue-losing provisions in the 2025 federal tax law, leaving a patchwork of divergent rules that has created lingering uncertainty for businesses, individuals and states alike.

  • July 24, 2026

    Taxation With Representation: Kleinberg Kaplan, Baker Botts

    In this week's Taxation With Representation, Brookfield Asset Management acquires Aypa Power from funds managed by Blackstone Energy Transition Partners, Brookfield and Canada Pension Plan Investment Board buy LXP Industrial Trust, and Novagold Resources Inc. and Paulson Advisers LLC agree to give Novagold full ownership of Donlin Gold LLC.

  • July 24, 2026

    Mich. To Offer Tax Credits For Affordable Housing Projects

    Michigan will offer up to $42 million in annual tax credits for affordable housing developments under a package of bills the governor signed.

  • July 24, 2026

    Ind. Tax Dept. Says Co.'s Tobacco-Free Products Not Taxable

    A company's smokeable products that don't contain tobacco or nicotine aren't subject to Indiana's tobacco or cigarette tax, the state's tax department said.

  • July 24, 2026

    Mass. To Vote On State Tax Revenue Limit Reduction

    Massachusetts would change the way it calculates its annual revenue limit, potentially increasing the frequency and amount of taxpayer rebates, under a measure approved for the November ballot.

  • July 23, 2026

    Neb. Tax Dept. Ordered By Court To Rethink Apple's Tax Bill

    The Nebraska Department of Revenue must find another apportionment method when determining Apple's corporate income tax liability because it improperly considered the company's foreign earnings to boost that tax bill, a state court ruled.

  • July 23, 2026

    Kate Hudson Activewear Customer Drops Tariff Refund Claim

    A customer of Kate Hudson's activewear business Fabletics has dropped her claim for refunds of global tariffs she alleged the actress's company passed on to customers before the U.S. Supreme Court found them illegal.

  • July 23, 2026

    NY Panel Rejects Paychex Challenge To Apportionment Rules

    Paychex can't proceed in state court with claims against New York tax rules that pertain to certain expense reimbursements to professional employer organizations, an appeals court ruled Thursday, saying it must exhaust its administrative remedies first.

Expert Analysis

  • NY Times Word Puzzles Make Me A Better Lawyer

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    Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.

  • Law School's Missed Lesson: Diagnose Before Arguing

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    Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.

  • Judges On AI: How Courts Can Survive The Tech Revolution

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    Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.

  • A Ruling That Defies Logic In New York: SALT In Review

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    From a ruling on P.L. 86-272 in New York state to the Illinois governor's call to defund his state's independent tax tribunal, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 AI Adoption Mistakes GCs Should Avoid

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    The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

  • 4 Emerging Approaches To AI Protective Order Language

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    Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

  • Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

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    While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

  • Speed Jigsaw Puzzling Makes Me A Better Lawyer

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    My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.

  • 2 AI Snafus Show Why Attys Can't Outsource Judgment

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    The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.

  • Do Androids Dream Of Paying No Taxes? SALT In Review

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    From tax incentives for data centers to Washington state's new income tax on high earners, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Improving Well-Being In Law, 10 Years After Landmark Study

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    An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.

  • Mitigating Multistate Risks As California Expands Tax Reach

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    Though California's new sourcing rules and extension of the pass-through entity election have created uncertainty, practitioners should file protective returns to respect the law's ambiguity and take certain other steps to protect clients from the costs of losing a future audit, says attorney Delina Yasmeh.

  • E-Discovery Quarterly: Recent Rulings On ESI Control

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    Several recent federal court decisions have perpetuated a split over what constitutes “control” of electronically stored information — with judges divided on whether the standard should turn on a party's legal right or practical ability to obtain the information, say attorneys at Sidley.

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