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State & Local
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May 26, 2026
Tenn. Creates International Money Transfer Tax
Tennessee will impose a tax on money transferred from the state to anywhere outside the country and U.S. territories under a bill signed by the governor.
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May 26, 2026
CBP Says $20.6B In IEEPA Tariff Refunds Have Been Sent
U.S. Customs and Border Protection's tariff refund system has processed hundreds of thousands of new entries over the past two weeks and since coming online last month, it has cleared $20.6 billion in refunds for duties struck down by the U.S. Supreme Court to importers, according to a declaration filed Tuesday in the U.S. Court of International Trade.
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May 26, 2026
No Farm Tax Break For Property, Minn. Tax Court Affirms
The owner of a 35-acre property in Minnesota failed to show sufficient evidence that his use of the land met the threshold for an agricultural tax break, the state tax court affirmed.
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May 26, 2026
Arizona Clarifies 2024 Destroyed Property Tax-Valuation Law
Arizona will retroactively clarify its treatment of the tax valuation of destroyed property under newly signed legislation amending language in a 2024 measure that left questions in its application.
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May 22, 2026
Law360 Reveals Titans Of The Plaintiffs Bar
This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.
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May 22, 2026
Bears' Best Gameplan: Playing Ill. And Ind. Off Of Each Other
Creating a multibillion-dollar competition between Illinois and Indiana to build the Chicago Bears' new stadium is a strategy that has become increasingly popular among pro franchises that can leverage tax and financial incentives, and even real estate deals.
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May 22, 2026
Tenn. Extends Retroactive Tax Break Window For Nonprofits
Tennessee extended the time frame for eligible nonprofit entities to retroactively apply a property tax exemption under a bill signed by the governor.
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May 22, 2026
Wis. Justices Turn Away Skechers' License Deal Tax Fight
Wisconsin's top court let stand a ruling that found Skechers USA lacked purpose — other than avoiding taxes — for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in the state.
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May 22, 2026
NFL's Bears Bury Idea Of Putting New Stadium In Chicago
The National Football League's Chicago Bears said the team is no longer looking to build a new stadium in the city of Chicago as they weigh a move to either Arlington Heights, Illinois, or Hammond, Indiana.
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May 22, 2026
Cannabis Grower Challenges Colorado's Pot Tax Calculus
Colorado's marijuana regulator used an "unlawful" method for calculating average market rates of cannabis that resulted in inflated excise taxes being assessed against state-licensed operators, a proposed class action filed Thursday in Denver state court alleges.
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May 22, 2026
Eversheds Sutherland Tax Atty Moves To Greenberg Traurig
Greenberg Traurig LLP has hired in Washington, D.C., a former Eversheds Sutherland counsel who advises clients on state and local tax controversies, tax planning and tax policy matters, the firm has announced.
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May 22, 2026
Tenn. Allows Counties To Exempt Food From Local Tax Rate
Tennessee authorized counties that have a local sales tax to either levy a reduced rate on retail food sales or exempt them from the tax under a bill signed by the governor.
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May 22, 2026
Taxation With Representation: Goodwin, McGuireWoods
In this week's Taxation With Representation, Equity Residential and AvalonBay Communities Inc. combine, investment firms CVC and Groupe Bruxelles Lambert lead a group of investors to buy pharmaceuticals company Recordati SpA, and NextEra Energy and Dominion Energy merge.
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May 22, 2026
Neb. Church Correctly Denied Vehicle Tax Break, Board Says
A local tax board in Nebraska correctly denied a church a motor vehicle tax exemption, as the vehicle wasn't registered by the organization, the state's tax commission said in an order released Friday.
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May 22, 2026
Colo. Best Western Challenges Denver Use Tax Assessment
The owner of a Best Western hotel told a Colorado state court that it was not liable for use tax on fees paid to that company, seeking to reverse a determination by the city and county of Denver that was upheld by the state tax department.
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May 22, 2026
SC Authorizes Local Sales Tax To Provide Property Tax Relief
Municipalities in three South Carolina counties will be authorized to impose sales taxes of up to 1% to provide property tax relief, with local voter approval, under legislation signed by the governor.
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May 22, 2026
SC Revenue Through April $634M Better Than Last Year
South Carolina's general fund revenue from July through April outpaced the same period last year by $634 million, according to the state Board of Economic Advisors.
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May 22, 2026
SC Bars Additional State, Local Tax On Digital Asset Payments
South Carolina barred state and local governing authorities from imposing additional tax on digital assets used in payments on the sole basis of such assets' medium under a bill signed by the governor.
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May 21, 2026
SC Creates Internet Provider Tax Break, Excludes Data Centers
South Carolina established a sales tax exemption for equipment, machinery and electricity sold to internet and communications service providers and barred data centers from claiming the tax break under a bill signed by the governor.
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May 21, 2026
Hawaii To Exempt Aircraft Maintenance Supplies From Tax
Hawaii excise tax will not apply to the sales of materials and tools used for aircraft service, maintenance or construction under a bill signed by Democratic Gov. Josh Green.
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May 21, 2026
RI Revenues Through April Exceed Estimate By $117M
Rhode Island's general fund revenue collection from July through April beat forecasts by $117 million, according to the state Department of Revenue.
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May 21, 2026
Iowa Caps Property Tax Revenue For Localities
The amount of property tax revenue that can be raised by an Iowa city or county will be limited beginning in 2026 under a bill signed by the governor.
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May 21, 2026
Oregon Raises Revenue Forecast By $351M
Oregon increased its forecast of general fund revenue for the 2025-27 biennium by $351 million, according to a report by its Department of Administrative Services.
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May 21, 2026
Iowa Expands Sales, Use Tax Exemption For Telecom Services
Iowa expanded a sales and use tax exemption for the purchase of office and transmission equipment used by telecommunications service providers under a bill signed by the governor.
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May 21, 2026
Trade Court Won't Pause Tariff Ruling During US Appeal
The U.S. Court of International Trade won't stay its ruling blocking the collection of temporary global duties for two businesses and the state of Washington while the federal government appeals the judgment to the Federal Circuit, according to an opinion.
To Plug Budget Holes, Hawaii Ends Tax Credits
Hawaii will eliminate various tax credits, including two for renewable energy technologies, in an effort to make up for a revenue shortfall under a bill signed by the governor.
Bloomberg Denied DC High-Tech Tax Break On Appeal
Bloomberg Inc. was correctly denied a tax break on income from a partnership in Washington, D.C., because the partnership's benefits as a high-tech company did not extend to its owners, the D.C. Court of Appeals said in a decision released Thursday.
Ore. Voters Reject Gas, Vehicle Tax Hikes For Transportation
Oregon voters overwhelmingly repealed most of the funding measures in a nearly $4 billion transportation package signed into law last year, stopping state fuel tax and vehicle fee increases, according to unofficial results posted Wednesday.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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Law360 Reveals Titans Of The Plaintiffs Bar
This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.
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Bears' Best Gameplan: Playing Ill. And Ind. Off Of Each Other
Creating a multibillion-dollar competition between Illinois and Indiana to build the Chicago Bears' new stadium is a strategy that has become increasingly popular among pro franchises that can leverage tax and financial incentives, and even real estate deals.
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Madigan Ruling May Offer High Court New Bribery Test
The Seventh Circuit found enough "overwhelming" evidence last month to sustain the conviction of former Illinois House Speaker Michael Madigan, but a U.S. Supreme Court that's spent years narrowing the reach of public corruption laws may be interested in whether prosecutors proved a sufficiently specific quid pro quo.
Expert Analysis
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Tax Teams Get No Bright-Line Rule From AI Privilege Cases
Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.
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NY Times Word Puzzles Make Me A Better Lawyer
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.
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Law School's Missed Lesson: Diagnose Before Arguing
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.
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Judges On AI: How Courts Can Survive The Tech Revolution
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.
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A Ruling That Defies Logic In New York: SALT In Review
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.
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3 AI Adoption Mistakes GCs Should Avoid
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.
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4 Emerging Approaches To AI Protective Order Language
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.
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Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved
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.
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Speed Jigsaw Puzzling Makes Me A Better Lawyer
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.
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2 AI Snafus Show Why Attys Can't Outsource Judgment
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.
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Do Androids Dream Of Paying No Taxes? SALT In Review
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.
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Improving Well-Being In Law, 10 Years After Landmark Study
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.
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Mitigating Multistate Risks As California Expands Tax Reach
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.