State & Local

  • April 06, 2026

    COST Urges Miss. Justices To Undo AT&T Valuation Ruling

    The Mississippi Supreme Court should strike down a trial court decision allowing a county assessor to appraise AT&T's and T-Mobile's broadband equipment using estimated values, the Council on State Taxation said, saying the ruling would create tax disparities.

  • April 06, 2026

    IRS Lays Out Opportunity Zone Nominating Guidelines

    The Internal Revenue Service released guidance Monday describing the nomination process and eligibility requirements for designated qualified opportunity zones and identifying a list of qualifying areas.

  • April 06, 2026

    Colo. Justices OK High-Earner Tax Ballot Plan

    A Colorado proposal to create a graduated income tax and raise rates on high earners, projected to bring in $2 billion annually, took a step closer to the November ballot as the state Supreme Court rejected efforts to block the measure.

  • April 06, 2026

    Wis. Creates Sales, Use Tax Break For Nuclear Fusion Tech

    Wisconsin created a sales and use tax exemption for property used in nuclear fusion technology projects under a bill signed by the governor.

  • April 06, 2026

    Colo. Ballot Proposal To Cap Income Tax Rate Advances

    Colorado voters would decide in November whether to cap the state's corporate and individual income tax rate at its current 4.4% level under a proposed ballot measure approved for signature gathering,

  • April 06, 2026

    Ala. Dept. OKs Regs For Local Adoption Of Tax Exemptions

    Alabama explained procedures for the adoption of state sales and use tax exemptions at the local level under regulations approved by the state Department of Revenue.

  • April 06, 2026

    Ala. Tax Dept. OKs Regs For Raised Biz Property Exemption

    Alabama will implement an increased tax exemption for businesses' tangible personal property under amended regulations adopted by the state Department of Revenue.

  • April 06, 2026

    Justices Pass On Oklahoma Tribal Tax Case

    The U.S. Supreme Court declined Monday to review an Oklahoma high court ruling that denied tax-exempt status to a member of the Muscogee Creek Nation.

  • April 03, 2026

    Tax Slashes, DA Oversight Bills Mark End Of Ga. Session

    A Republican-driven rollback to Georgia income taxes that could extend through the better part of the next decade capped off the state's 2026 legislative session Thursday, as lawmakers avoided the bitter fights over civil justice reform that dominated the convening of the General Assembly in 2025.

  • April 03, 2026

    9th Circ. Upholds Biden Ariz. National Monument Proclamation

    A Ninth Circuit panel has upheld a lower court's dismissal of a challenge to former President Joe Biden's proclamation that established an Indigenous site in the Grand Canyon region as a national monument, saying that any claims of economic harm stemming from future higher energy costs are too speculative.

  • April 03, 2026

    Law360 Announces The Members Of Its 2026 Editorial Boards

    Law360 is pleased to announce the formation of its 2026 Editorial Advisory Boards.

  • April 03, 2026

    Tito's Vodka Maker Must Pay Tax Tab, Maine Justices Rule

    Maine's highest court affirmed that the out-of-state liquor producer of Tito's Vodka had nexus in the state because it had title to supplies while they were stored in a state-owned warehouse.

  • April 03, 2026

    DaVita Arms Freed From Local La. Tax On Medicare Drugs

    Four DaVita Inc. subsidiaries are entitled to refunds of local Louisiana sales taxes on prescription drugs they purchased to treat Medicare patients, a state appellate court ruled, rejecting a parish's claims that the exemption applies only to drugs that patients purchase directly.

  • April 03, 2026

    Taxation With Representation: Cleary, Hogan Lovells, Wachtell

    In this week's Taxation With Representation, spice maker McCormick acquires Unilever's foods business, wholesale restaurant food distributor Sysco buys Jetro Restaurant Depot, and private equity giant KKR closes a fund focused on investments in North America.

  • April 03, 2026

    Texas Revenues Through March Up 1% From Last Year

    Texas general fund revenue collection from September through March outpaced the same period last year by 1%, according to the state comptroller's office.

  • April 03, 2026

    Kansas Tax Revenue Misses Estimate By 11% In March

    Kansas' tax collection in March fell short of an estimate by nearly 11%, the state's Division of Budget said Friday.

  • April 03, 2026

    No Sales Tax For Payment Processor, Colo. DOR Says

    A company providing payment processing services to international merchants selling products and services in Colorado is not a retailer and is not liable for sales tax, even though it may briefly hold title for the goods, the state tax department said.

  • April 02, 2026

    California Agency Wants SunPower Tax Issue Out Of Ch. 11

    California's Department of Tax and Fee Administration has asked a Delaware bankruptcy judge to abstain from hearing a tax audit dispute in solar panel company SunPower's Chapter 11 case, saying the matter should be handled in a state administrative forum.

  • April 02, 2026

    Ind. Court Says AT&T Phones Given To Users Are Tax-Exempt

    An AT&T subsidiary was wrongly denied a sales and use tax exemption for phones it purchased that were later transferred to customers as part of their contract, the Indiana Tax Court said, reversing a determination by the state's revenue department.

  • April 02, 2026

    Wash. Repeals Luxury Aircraft Tax, Will Increase Fuel Tax

    Washington state repealed a luxury aircraft tax and will increase an aircraft fuel tax under a bill signed by the governor.

  • April 02, 2026

    Religious Group's Tax Claims Ruled To Belong In NJ Court

    A religious group's claim that a New Jersey township is discriminating against it because the group no longer wants to make payments on a previous tax agreement belongs in a state court, a federal district court said in dismissing the case.

  • April 02, 2026

    Wash. Authorizes Tax And Exemption For Renewable Energy

    Washington state authorized a state and local excise tax on qualified renewable energy facilities and battery electric storage systems and will offer a personal property tax exemption for such facilities under a bill signed by the governor.

  • April 02, 2026

    Md. House Panel OKs Service Station Conversion Tax Break

    Local Maryland authorities would be authorized to grant property tax credits for service stations converting to other uses under legislation advanced by a state House panel.

  • April 02, 2026

    Ind. Virtual Auction Co. Not Marketplace Facilitator, Dept. Says

    A digital company that provides software to businesses to conduct virtual auctions is not a marketplace facilitator that's required to remit Indiana sales tax as a retail merchant, the state Department of Revenue determined. 

  • April 02, 2026

    W.Va. Revenue Through March Beat Forecasts by $199 million

    West Virginia's general fund revenue collection from July through March outperformed estimates by $199 million, according to the State Budget Office.

Expert Analysis

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

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