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State & Local
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May 01, 2026
Texas Justices To Decide If Export-Bound Oil Can Be Taxed
The Texas Supreme Court agreed Friday to decide whether oil stored in tank farms before being exported is exempt from local property taxes, taking up an appraisal district's disputes with two exporters.
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May 01, 2026
Kansas April Revenue Surpasses Estimates By $26M
Kansas revenue collection for April came in at $26 million above the month's estimates, a 1.9% change from the predicted figure, the state announced Friday.
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May 01, 2026
Wyo. Revenues Through March Beat Estimate By $22M
Wyoming's general fund revenue collection from July through March outpaced estimates by $22 million, according to the state Consensus Revenue Estimating Group.
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April 30, 2026
Ohio Panel Strikes Curbs On 3rd-Party Tax Complaints
Additional restrictions on third parties filing complaints about property valuation in Ohio violate the state's constitution, an Ohio appellate panel found.
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April 30, 2026
Pa. Justices Find Borough's Stormwater Charge Is Tax
A Pennsylvania university that was charged by a borough for stormwater management services doesn't owe the amount assessed because the charges constitute a tax that the university is exempt from paying, the state's Supreme Court affirmed Thursday.
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April 30, 2026
Md. To Weigh Extension Of Foreign Earned Income Exemption
Maryland will study whether to clarify and codify its existing practice of extending a federal exemption for certain foreign earned income to apply to state income taxes under a Senate bill signed by Democratic Gov. Wes Moore.
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April 30, 2026
NC Bill Seeks Tax Exemption For Menstrual Products
North Carolina would exempt pads, tampons and other period products from state sales and use tax under a bill introduced in the state House of Representatives.
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April 30, 2026
NYC Comptroller Says Tax On 2nd Homes May Bring In $500M
A proposed tax on some second homes valued at over $5 million in New York City may bring in as much as $500 million initially, but that figure may be reduced in future years, the city's comptroller said in a report.
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April 29, 2026
Calif. Can't Undo Smithfield's $900K Refund, Judge Says
Smithfield Foods is not required to use California's typical method of single-sales-factor apportionment and is entitled to a refund of more than $900,000 in corporate income tax from the state, a California trial judge affirmed.
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April 29, 2026
Kan. Gov. Vetoes Tax Break For Bullion, Coin Sale Gains
Kansas' governor vetoed a bill that would have created an income tax subtraction for net gains from the sale of gold and silver coins or refined gold or silver bullion.
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April 29, 2026
Pa. Digital Ad Tax Would Close Budget Gaps, Committee Told
Pennsylvania would collect millions in revenue by extending its gross receipts tax to companies that provide digital advertising in the state, the sponsor of a digital ad tax bill told the state's House Finance Committee on Wednesday.
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April 29, 2026
RI Justices Deny Tax Break To Eldercare Center
A Rhode Island eldercare center that provides services to people with financial need doesn't qualify for a property tax exemption, the state's Supreme Court ruled, finding the language of the exemption ambiguous.
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April 29, 2026
Maine Revenue Through March Up $36M From Estimate
Maine revenue from July through March outperformed an estimate by $36 million, according to the state's Department of Administrative and Financial Services.
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April 29, 2026
Ohio Tax Dept. Updates Regs To Explain Agency Exclusion
Ohio clarified that taxpayers who receive reimbursements from clients as part of a contract generally aren't entitled to claim an agency exclusion of gross receipts for commercial activity tax purposes under amended regulations approved by the state Department of Taxation.
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April 29, 2026
ND Revenue Through March Beats Estimate By $4M
North Dakota's general fund revenue collection from July through March outpaced an estimate by $4 million, according to the state's Legislative Council.
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April 28, 2026
Calif. Billionaire Tax Backers Say They Have 1.6M Signatures
Supporters of a referendum that calls for a 5% tax to be levied once on the wealth of California billionaires said they are closer to getting their measure on the November ballot as they are ready to turn in nearly twice the number of required signatures.
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April 28, 2026
Over 11 Million Imports Entered For Tariff Refunds, CBP Says
Importers have successfully submitted more than 11.2 million entries to Customs and Border Protection's tariff refund system, and more than 1.7 million imports have been validated and are ready for refunds, a CBP official told the U.S. Court of International Trade on Tuesday.
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April 28, 2026
Kan. Allows Head-Of-Household Filers Additional Exemption
Kansas authorized an additional state income tax exemption for individuals who file a federal income tax return as a head of household under a bill signed by the governor.
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April 28, 2026
Minn. Tax Court Finds Co.'s Loans To Owner Taxable
The Minnesota Tax Court ruled that pay advances to a company's owner were taxable shareholder distributions and weren't considered to be bona fide loans as there was no evidence the funds would be repaid.
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April 28, 2026
Kansas Gov. Nixes Second Attempt At Property Tax Protests
Kansas' governor vetoed a second bill that would have allowed taxpayers to petition the property tax increases of localities under certain conditions.
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April 28, 2026
Kansas Expands Tax Credits For Employer Childcare Costs
Kansas expanded tax credits for employers' expenses related to providing childcare for employees' children under a bill signed by the governor.
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April 27, 2026
NJ Judge Frees Mixed-Use Properties From 'Mansion Tax'
Sales of two mixed-use properties along the Hudson River in New Jersey aren't subject to a state fee on properties sold for more than $1 million because the properties should be classified as residential instead of commercial based on their usage, the state Tax Court ruled Monday.
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April 27, 2026
Attys, Advocates Call DOJ Pot Rule Historic Shift For Feds
Legal strategies are evolving quickly in the wake of last week's "historic" rescheduling of state-legal medical cannabis, as a group of attorneys and advocates gathered Monday to evaluate the trade-offs of dispensaries now being able to register like pharmacies with the feds and the potential effect on industry investments and trade.
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April 27, 2026
Maine Excludes Data Centers From Some Biz Tax Breaks
Maine will exclude new data centers from a business equipment tax exemption and certain business tax credits under a bill signed by the state's governor.
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April 27, 2026
Ind. Dept. Says Man Was Fla. Resident, Doesn't Owe Tax
The Indiana Department of State Revenue wrongly levied local income tax on a worker who was living in Florida, the department said, finding he should have received a refund.
Expert Analysis
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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.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
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.
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What Ethics Rules Say On Atty Discipline For Online Speech
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.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
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.
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When A Tax Law Breaks The Law: SALT In Review
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.
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Power To The Paralegals: How And Why Training Must Evolve
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.
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Evaluating The Current State Of Trump's Tariff Deals
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.
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How Hyperlinks Are Changing E-Discovery Responsibilities
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.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
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.