State & Local

  • April 15, 2026

    Va. Requires Tax Calculation On Pre-Rounding Sale Price

    Virginia authorized rounding cash transactions to the nearest five-cent increment and will require taxes to be calculated based on the sale price before rounding under a bill signed by the governor.

  • April 15, 2026

    Mo. County Need Not Levy Voter-Approved Tax, Court Says

    A Missouri county wasn't required to levy a sales tax that voters approved in 2024 to fund children's services, a state appeals court ruled, saying the authorizing statute only said the county "may" administer the tax if it were approved.

  • April 15, 2026

    Minn. Senate Panel Pitched On Hennepin Sales Tax Hike

    Minnesota would boost the sales tax in its largest county, with some of the resulting funds dedicated to local healthcare facilities, under legislation before a Senate panel on Wednesday.

  • April 15, 2026

    Hochul, Mamdani Pitch Tax On 2nd Homes In NYC

    New York Gov. Kathy Hochul and New York City Mayor Zohran Mamdani announced a proposal Wednesday for a pied-à-terre tax on second homes in the city valued at $5 million or more as state lawmakers hammer out a budget.

  • April 15, 2026

    Ala. Court Affirms Ally Entities Can't File Group Return

    An Alabama consolidated return cannot be filed by a group of Ally entities, including a bank, because the group failed to satisfy the requirements needed to file a financial institution return, the state appellate court affirmed.

  • April 15, 2026

    Ohio Board Says It Can't Rule On Constitutional Tax Argument

    The Ohio Board of Tax Appeals rejected a couple's challenge to a decision finding their supplemental employee retirement plan income taxable, saying it wasn't authorized to rule on their argument that taxing the income violates the state constitution.

  • April 15, 2026

    Okla. Total General Revenues Up $315M From Estimate

    Oklahoma's general fund revenue from July through March beat estimates by $315 million, according to the state Office of Management and Enterprise Services.

  • April 15, 2026

    Va. Revenue Through March Rises $1.6B From Last Year

    Virginia's general fund revenue from July through March surpassed the total from the same period last fiscal year by $1.6 billion, according to the state's finance secretary.

  • April 15, 2026

    Ohio Revenue Through March Beat Estimate By $722M

    Ohio's general fund revenue collection from July through March outpaced forecasts by $722 million, according to the state Office of Budget Management.

  • April 15, 2026

    Ariz. Bars Tax Rate Increase Proposals On Consent Agendas

    Arizona prohibited the state Legislature, boards, commissions and other public bodies from placing proposals to impose or raise tax rates on a meeting's consent agenda under a bill signed by the governor.

  • April 14, 2026

    Virginia Governor Proposes Delaying Cannabis Retail Sales

    Virginia Gov. Abigail Spanberger on Tuesday declined to sign into law legislation that would tax and regulate the sale of adult-use cannabis, sending the bill back to the Legislature with numerous changes, including delaying the launch of the retail market by an additional six months.

  • April 14, 2026

    Capital One Owes Fla. Tax On Card Interest, Tax Dept. Says

    A Florida trial court erred when it ruled that two Capital One entities don't owe the state taxes on credit card interest and interchange fees stemming from transactions involving Florida customers, the state's tax agency told an appeals court.

  • April 14, 2026

    Okla. Voters To Decide Reimbursement Of Exemption Revenue

    Oklahoma residents will vote on a constitutional amendment that if passed would require statewide laws establishing reimbursement methods for local taxing jurisdictions that lose money due to the manufacturing facilities property exemption, under an approved resolution.

  • April 14, 2026

    Ariz. Gov. Vetoes Participation In Fed. Scholarship Tax Credits

    A bill that would have allowed Arizona residents to participate in a new federal program offering income tax credits for contributions to scholarship organizations was vetoed by the governor.

  • April 14, 2026

    Ohio Justices Appear Wary Of Tax On W.Va. Car Dealership

    Several Ohio justices signaled Tuesday that they are sympathetic to a West Virginia car dealership's arguments that it didn't owe Ohio gross receipts tax on sales of vehicles to Ohio customers who purchased the cars in West Virginia.

  • April 14, 2026

    Hawaii Offers Tax Extensions To Storm Victims

    Hawaii will extend filing and payment deadlines on a case-by-case basis for residents affected by recent storms, the state's Department of Taxation announced.

  • April 14, 2026

    Del. House Bill Would Create Film Production Tax Credit

    Delaware would establish a film production tax credit under a bill introduced in the state House of Representatives.

  • April 14, 2026

    Maine Adopts High-Earner Tax, Updates Fed. Tax Conformity

    Maine will create an income tax surtax on those earning more than $1 million, adopt a pass-through entity tax and credit and conform with some federal tax changes under a supplemental budget signed by the state's governor.

  • April 13, 2026

    Wayfair Doesn't Buoy NJ's 86-272 Rules, Biz Group Argues

    New Jersey's tax agency incorrectly relied on U.S. Supreme Court sales tax precedent to support regulations outlining when a company's internet activities exceed P.L. 86-272's federal protections against state income taxes, a business trade group argued in the state Tax Court.

  • April 13, 2026

    Ore. Decouples From 1st-Year Depreciation Of Biz Property

    Oregon will decouple from the federal first-year depreciation of certain business property and from a tax break for small-business stock gains under legislation signed by the governor.

  • April 13, 2026

    Hawaii House Measure Seeks State, Local Tax Structure Study

    Hawaii's Department of Business, Economic Development and Tourism should study how state and local tax structures and programs may affect economic growth, according to a resolution adopted by the state House of Representatives.

  • April 13, 2026

    Weil Adds Kirkland, DLA Piper Attys To Private Funds Platform

    Weil Gotshal & Manges LLP announced two additions to its private funds platform on Monday, one from Kirkland & Ellis and the other from DLA Piper.

  • April 13, 2026

    Kan. Gov Vetoes Protest Petitions For Property Tax Increases

    Kansas would have allowed protest petitions to be filed by voters when local property taxes were increased under a bill vetoed by Gov. Laura Kelly that the state Legislature decided not to override.

  • April 13, 2026

    Guam Authorizes Tax Amnesty Program

    Guam authorized its tax department to establish an amnesty program to waive penalties and interest on eligible delinquent taxes under a bill signed by its governor.

  • April 13, 2026

    Calif. Revenues Through March Up $7.6B From Forecast

    California's general fund revenue from July through March outpaced estimates by $7.6 billion, according to a report released by the state comptroller.

Expert Analysis

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

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    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

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    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

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    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

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    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.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

  • Writing Musicals Makes Me A Better Lawyer

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    My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.

  • Adapting To Private Practice: From Va. AUSA To Mid-Law

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    Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.

  • 7 Document Review Concepts New Attorneys Need To Know

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    For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.

  • Agentic AI Puts A New Twist On Attorney Ethics Obligations

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    As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.

  • Effective, Efficient And Wildly Unpopular: SALT In Review

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    From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Demystifying The Civil Procedure Rules Amendment Process

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    Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.

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