State & Local

  • March 31, 2026

    State & Local Tax Takeaways From March

    As state legislatures raced in March to finish their sessions, governors increasingly enacted measures such as a tax on millionaires in Washington state and a Utah excise tax on commercial entities that publish digital content deemed harmful to minors. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • March 31, 2026

    Mass. Panel Considers Tax Rate Cut, New Revenue Cap

    Massachusetts voters would decide whether to cut the state's income tax rate and tighten the state's revenue surplus cap under a pair of proposals pitched to a legislative panel.

  • March 31, 2026

    Wash. Spirit Distributor Owes $315K B&O Tax Bill, Court Says

    The termination of an alcohol distributor's contract with several spirit brands is subject to Washington's business and occupation tax at the service and activities rate because the termination was a business transaction, the state Court of Appeals ruled.

  • March 31, 2026

    W.Va. Specifies Confidentiality Of Tax Info

    West Virginia made it illegal for any agent of a government subdivision to publicize a taxpayer's tax return information under a bill signed by the governor.

  • March 31, 2026

    Wis. Eases Claiming Of Sales Tax Break For Precious Metals

    Wisconsin eliminated a certificate requirement to claim a sales tax exemption for those who buy precious metal bullion under a bill signed by the governor.

  • March 31, 2026

    Mich. General Revenue Climbs $973M From Last Year

    Michigan's general fund revenue from October through February exceeded the same period last year by $973 million, according to the State Budget Office.

  • March 31, 2026

    Utah Tightens Limits On Mining Exploration Tax Credit

    Utah established tighter limits on a tax credit for mining exploration under a bill signed by the governor.

  • March 31, 2026

    Del. Net Receipts Rise $357M From Last Year

    Delaware's net receipts from July through February outpaced the same period last fiscal year by $357 million, according to the state Department of Finance.

  • March 30, 2026

    Wash. Will Tax Incomes Above $1 Million By Almost 10%

    Washington state will put a nearly 10% tax on the income of residents who earn more than $1 million under a bill signed Monday by Democratic Gov. Bob Ferguson.

  • March 30, 2026

    Michigan Overtaxes Marijuana Sales, Industry Group Claims

    Michigan's new tax on marijuana sales has resulted in an effective tax rate that's higher than the constitution permits, a group representing the cannabis industry claimed in a new lawsuit Monday.

  • March 30, 2026

    Utah Expands Tax Credit For Employer-Provided Child Care

    Utah expanded a corporate and individual income tax credit for employer-provided child care to apply to off-site facilities under a bill signed by the governor.

  • March 30, 2026

    La. House Panel Hears Pitch For 10-Year Income Tax Phaseout

    Louisiana would phase out its personal income tax over 10 years under legislation pitched to a House panel Monday.

  • March 30, 2026

    La. House Panel Punts On Centralizing Sales Tax

    The sponsor of legislation that would move Louisiana to a centralized sales tax system agreed to delay action on the proposal during a state House committee meeting Monday, giving lawmakers more time to review how recent filing changes have affected businesses.

  • March 30, 2026

    Colo. High Court Takes Up Netflix's Sales Tax Challenge

    The Colorado Supreme Court will determine whether Netflix's streaming video services are tangible personal property subject to sales tax, the justices said Monday, agreeing to review a state appeals court ruling in favor of the state Department of Revenue.

  • March 30, 2026

    Morgan Lewis Brings On More Tax Pros From Baker McKenzie

    Morgan Lewis & Bockius LLP announced Monday it has welcomed a four-member Baker McKenzie team with experience in tax and transfer pricing to the firm's New York office.

  • March 30, 2026

    Utah To Impose Gross Receipts Tax On Targeted Advertising

    Utah will impose an annual gross receipts tax on entities that deliver targeted advertising in the state and meet certain revenue thresholds under a bill signed by the governor.

  • March 30, 2026

    NC Revenues Through February Up $554M From Last Year

    North Carolina's general fund revenue collection from July through February outpaced the same period last year by $554 million, according to the state comptroller's office in a report released Monday.

  • March 27, 2026

    Ga. Justices Revive Uber Fight Over Pre-Wayfair Sales Tax

    A Georgia appellate court must reconsider its opinion that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the state's highest court said.

  • March 27, 2026

    Utah Updates Retirement Account Unclaimed Property Timing

    Utah changed when unclaimed property held in certain tax-deferred pension or retirement accounts is presumed abandoned under a bill signed by the governor.

  • March 27, 2026

    NYC Sheds FDIC's Claim For Silicon Valley Bank Tax Refund

    A D.C. federal court said Friday it does not have the authority to order New York City to issue a tax refund sought by the Federal Deposit Insurance Corp. in its capacity as receiver of the failed Silicon Valley Bank.

  • March 27, 2026

    Kan. Board Complied With Remand In Property Tax Case

    The Kansas Board of Tax Appeals properly complied with an appellate court's instructions for remand in a property tax case, the court ruled Friday, finding that the board was able to explain the weighted value it gave to leases when appraising the property.

  • March 27, 2026

    SC Revenue Collection Through Feb. Beat Estimates by $554M

    South Carolina's general fund revenue from July through February outpaced estimates by $554 million, according to the state Board of Economic Advisors.

  • March 27, 2026

    Ex-CEO Sues Former NJ AG Over Tossed RICO Case

    The former CEO of The Michaels Organization, who was indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III, has accused former New Jersey Attorney General Matthew J. Platkin and other members of his office of commencing the prosecution knowing there was no probable cause.

  • March 27, 2026

    Tenn. Revenues Through February $26M Below Forecast

    Tennessee's general fund revenue collection from July through February lagged behind expectations by $26 million, according to the state Department of Finance and Administration.

  • March 27, 2026

    Ariz. House Panel OKs Making Tax Dept. Report New Stances

    Arizona's tax department would have to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced by a state House committee.

Expert Analysis

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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