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State & Local
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June 08, 2026
Conn. Expands Solar Energy System Tax, Limits Exemption
Connecticut expanded the scope of a tax on solar energy systems and limited a property tax exemption for solar energy facilities under a bill signed by the governor.
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June 08, 2026
Colo. Allows Water's Edge Elections For Affiliated Groups
Colorado will allow certain corporate taxpayers to make a water's edge election to determine their appropriated shares of affiliates' net business incomes and implement other tax changes under legislation signed by Gov. Jared Polis.
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June 05, 2026
Calif.'s Global Reporting Bill Could Embolden Other States
A California bill that would require multinational corporations to report their global profits could spark similar legislation across the U.S. if lawmakers of revenue-hungry states perceive shortcomings in federal and international efforts to tackle profit shifting.
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June 05, 2026
Ind. Extends Gas Use, Excise Tax Suspension To July
Indiana will extend its suspension of gasoline use and excise taxes by another month under an executive order signed by the governor to address rising fuel costs driven by the Iran war.
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June 05, 2026
Philly Mayor's Hotel, Ride-Share Taxes Nixed By Council
Philadelphia would not increase its tax on hotel stays in the city, impose a tax on ride-sharing or impose a tax on retail deliveries in the city in a draft 2027 budget passed by the City Council without the mayor's tax proposals.
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June 05, 2026
Neb. Justices Say MLB Can't Protest $2.5M Tax Recapture
The Nebraska Supreme Court ruled Friday that a division of Major League Baseball can't protest the state tax agency's denial of its tax incentive transfer to a third party for a data center project and the recapture of $2.5 million in sales tax because it failed to file the protest timely.
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June 05, 2026
Tyson Can't Recoup Arkansas Tax Paid On Chicken Pallets
Tyson Chicken and subsidiaries do not merit a refund of Arkansas sales tax on wood pallets they rented to transport chicken, the Arkansas Supreme Court ruled, upholding a trial court decision.
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June 05, 2026
Taxation With Representation: Simpson Thacher, Fried Frank
In this week's Taxation With Representation, Berkshire Hathaway Inc. takes Taylor Morrison Home Corp. private, global real estate investment company Kennedy Wilson forms a residential joint venture with Netherlands pension services provider APG, and Wellington Management acquires Hartford Funds from insurer The Hartford.
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June 05, 2026
Mass. Clarifies Surtax Withholding For Performers, Movies
Companies paying performers and certain others in Massachusetts and those claiming the state's motion picture production tax credit must withhold the state's high-earner surtax from those payments where applicable, according to regulations finalized Friday.
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June 05, 2026
Colo. Narrows Downloadable Software Sales Tax Exemption
Colorado will narrow its sales tax break for downloadable software and provide tax relief for restaurants, with most of the revenue from the package dedicated to a family tax credit, under legislation signed by Gov. Jared Polis.
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June 04, 2026
Wayfair Can Guide PL 86-272 Analysis, MTC Atty Says
U.S. Supreme Court precedent involving virtual presence that businesses can have for state sales tax purposes is applicable to interpreting how a 1950s-era federal law that shields companies from state income taxes applies to modern commerce, a Multistate Tax Commission attorney said Thursday.
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June 04, 2026
State Tax Pros Say Federal Coupling Is No Longer Routine
States' decisions of whether to conform their tax codes to the federal code, at one time a matter of routine, have become increasingly complex, state tax professionals said Thursday.
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June 04, 2026
Feds Appeal Trade Court's Emergency Tariff Refund Order
The federal government has appealed the U.S. Court of International Trade's order requiring refunds on all duties paid under the International Emergency Economic Powers Act after the U.S. Supreme Court struck them down this year, according to filings in the trade court and Federal Circuit.
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June 04, 2026
Wash. Justices Won't Review Card Processor's Tax Refund
Washington state's high court declined to review a lower court decision finding that the state's tax agency wrongly included fees charged by issuing banks in a credit card processor's gross income calculation.
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June 04, 2026
Calif. Allows Extra Sales Tax In Two Counties To Go To A Vote
California allowed residents of Los Angeles and Contra Costa counties to vote in Tuesday's election on whether to allow additional transactions and use taxes above the 2% statutory cap under a bill signed by Gov. Gavin Newsom.
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June 04, 2026
Colorado Suspends Legislative Interim Tax Policy Committee
A Colorado interim tax panel, along with several other interim committees, will temporarily cease activities under legislation signed by Gov. Jared Polis.
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June 04, 2026
Texas Tax Revenues Through May Up $1B From Last Year
Texas' total revenue from September through May outpaced the same period last year by $1.11 billion, according to the state Comptroller's Office.
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June 04, 2026
NY AG Must Preserve Cohen Docs In Trump's Civil Fraud Case
The New York state trial court judge overseeing President Donald Trump's civil fraud case granted his request to preserve notes from private meetings between state litigators and Trump's former attorney Michael Cohen after the key witness said he felt "pressured" to testify.
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June 04, 2026
W.Va. Revenues Beat Forecast by $314M
West Virginia's general fund collection from July through May outpaced estimates by $314 million, according to the state Department of Revenue.
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June 04, 2026
La. House Requests Study Of Seller Tax Remittance Benefits
Louisiana asked its Department of Revenue to study the benefits sellers receive from compensation for remitting state and local sales and use and excise taxes compared with the costs incurred from certain transaction fees under a resolution unanimously approved by the state House of Representatives.
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June 04, 2026
Fla. Net Revenue Through April Tops Forecast By $354M
Florida's net general revenue collection from July through April beat an estimate by $354 million, according to the state Office of Economic and Demographic Research.
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June 04, 2026
Colo. To Require More Fiscal Info On Ballot Measures
Colorado's voter information guide will indicate which areas of government funding would be affected by ballot measures that boost state expenditures under legislation signed by Gov. Jared Polis that was scaled back from its original version.
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June 04, 2026
Colo. Changes Mobile Home Tax Rules, Drops Exemption Hike
Colorado will change processes related to delinquent mobile home property taxes under legislation signed by Gov. Jared Polis but will not boost the exemption for mobile homes as proposed in the original version of the bill.
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June 04, 2026
Colo. OKs Penalties For False Property Valuation Statements
Colorado could impose criminal penalties on owners of nonresidential property who willfully give false valuation information to county authorities under legislation signed into law by Gov. Jared Polis.
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June 03, 2026
NYC 2nd Home Tax Raises Residency, Co-Op Value Questions
A tax on high-value second homes in New York City slated to take effect in the coming months could lead to disputes over whether such a property qualifies as a primary residence and how the value of a cooperative is determined.
Expert Analysis
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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.
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Why Appellees Should Write Their Answering Brief First
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.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
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.
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When Atty Ethics Violations Give Rise To Causes Of Action
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.
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Law School's Missed Lessons: Educating Your Community
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.
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Strategies For Merchants As Payment Processing Costs Rise
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.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
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.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
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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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.