State & Local
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September 24, 2026
NY High Court Declines To Review Temp Firm's $1M Tax Bill
A company that helps businesses hire and manage temporary workers is stuck with a roughly $1 million New York tax assessment on sales of software sold to execute its services, as the state high court declined to hear its protest against the tax Thursday.
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September 24, 2026
Ind. Tax Court Rules Nestle Facility Accurately Assessed
A Nestle facility in Indiana was correctly assessed from 2018 through 2023 at roughly $50 million, the state tax court said, rejecting the company's claim that the state tax board failed to properly consider its own appraisal.
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September 24, 2026
Pa. Commission Directs Dept. To Clarify Sourcing Reg
Pennsylvania's Independent Regulatory Review Commission directed the state Department of Revenue to clarify its new proposed sourcing rule, identifying in comments a number of topics it believed needed more consideration.
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September 24, 2026
NY Accuses Polymarket Of Illegal Gambling Operation
New York sued Polymarket on Thursday alleging it runs an illegal gambling operation in the state through its sports prediction markets, the same day that Polymarket lodged its own suit accusing the state of intruding into the federal government's regulatory authority over derivatives trading.
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September 24, 2026
Minn. Court Denies Tax Valuation Cut For Restaurant
A Minnesota court rejected a restaurant owner's claim that his property was overvalued for tax purposes, finding that his comparison of nearby property values contained assessment information rather than sales information that could have been evidence of market value.
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September 23, 2026
Overseas Income Regs May Cause M&A Headaches
Regulations proposed by the U.S. Treasury Department would provide clean breaks for companies that sell more than 50% of their foreign affiliates, but transactions that fall below this threshold could still expose corporations to post-closing tax risks and deal friction.
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September 23, 2026
Md. Governor Calls For Ending Data Centers' Tax Exemption
Maryland's governor became the latest state executive Wednesday to back off giving tax breaks to data centers, a development becoming increasingly common as the midterm elections draw near.
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September 23, 2026
DC Pied-à-Terre Tax Plan Targets Pricey Second Homes
Washington, D.C., would impose additional property tax on homes worth about $2.6 million or more that are not rented out or used as primary residences under legislation before the district council.
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September 23, 2026
Ore. Airplane Hangar Tax Valuation Upheld By Court
The owner of an Oregon airplane hangar failed to show that a local assessor and tax appeals board overvalued it or that it should be divided into two taxable parcels, the state tax court ruled.
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September 23, 2026
Ariz. Revenues Through Aug. Up $37M From Estimate
Arizona's general fund revenue collection in July and August exceeded forecasts by $37 million, according to the state Joint Legislative Budget Committee.
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September 23, 2026
Mass. Board Slashes Office Buildings' Tax Values
Two office properties in Massachusetts were overvalued in each of two tax years, the state's Appellate Tax Board said, agreeing with significant parts of the owner's income capitalization analyses of the values.
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September 23, 2026
Ore. Tax Court Won't Nix Appeal Over Complaint Filing Error
An Oregon property tax owner can proceed with their assessment appeal and file a corrected complaint after their original complaint contained the wrong tax account number, the state Tax Court ruled.
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September 23, 2026
Nuisance Arose Too Late For Tax Value Cut, Mass. Board Says
Massachusetts homeowners' argument that a nuisance trailer parked near their property should reduce its tax valuation was rejected by a state board, which found the problem arose after the assessment date at issue.
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September 23, 2026
American Airlines Defends Tax Win On Fees To Texas Justices
American Airlines urged the Texas Supreme Court to decline review of a lower court ruling that held the state wrongly assessed franchise tax on baggage fee revenue because a federal statute bars taxation of air transportation receipts.
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September 22, 2026
IRS Requests Comments On Proposed Opportunity Zone Regs
The Internal Revenue Service on Tuesday requested comments on the implementation of the federal opportunity zone program, including whether additional guidance is needed to address issues related to opportunity fund investment.
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September 22, 2026
Wash. Appeals Court Revives Colo. Tax Payment Dispute
Whether intercompany payments count as profit, royalties or taxable management fees is a disputed question of fact, a Washington state appellate panel said Tuesday, ordering back to a trial court a dispute over whether a Colorado company and its affiliates owe Washington's business and occupation tax.
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September 22, 2026
Calif. Adds Post-Shooting Film Tax Credit, Fixes Studio Credit
California will create a tax credit for post-production work and adjust a law that lawmakers said accidentally restricted how studios could use credits under two bills signed by Gov. Gavin Newsom.
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September 22, 2026
Ohio Justices Uphold Perrigo's Tax Method For Ohio Receipts
The Ohio Supreme Court agreed with Perrigo on Tuesday that the pharmaceutical company owes gross receipts tax on the net amounts it received for its generic drugs instead of on higher prices it invoiced to distributors but were never paid.
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September 22, 2026
Mass. Gov. Proposes 2-Month Gas Tax Holiday
Massachusetts would suspend its gas tax for two months under a proposal made Tuesday by Democratic Gov. Maura Healey to combat rising gas prices.
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September 22, 2026
Neb. Tax Board Backs $1M Valuation For Vacant Farmland
A tract of vacant farmland in Nebraska was properly valued at close to $1 million, despite the owner's assertion that it was overvalued, the state's tax commission ruled.
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September 22, 2026
Virgin Islands Tax Agency Can't Ignore Treasury, Judge Says
The U.S. Supreme Court's 2024 Loper Bright decision does not allow U.S. Virgin Islands revenue collectors to override U.S. Treasury Department regulations exempting residents of the territory from the net investment income tax, a federal judge held.
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September 21, 2026
Ill. Panel Says News Report Bars Law Firm's FCA Suit
An Illinois appellate court on Friday upheld the dismissal of a whistleblower lawsuit brought by Forde & O'Meara LLP accusing a company of secretly assigning its interests in unpaid state bills to unapproved entities to duck taxes, agreeing that a prior public disclosure of the alleged scheme in a news report bars the firm's claims.
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September 21, 2026
NC Revenue Grows $1.23B From Prior Year
North Carolina's total revenue collection from July 2025 through June surpassed the total from the prior fiscal year by $1.23 billion, according to the state controller's office.
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September 21, 2026
Tenn. Revenue Through Aug. Rises $55M From Estimate
Tennessee's general fund revenue from July through August beat budget forecasts by $55 million, according to the state Department of Finance and Administration.
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September 21, 2026
Neb. Revenue Through Aug. $7.2M Above Target
Nebraska's general fund revenue from July and August outpaced an estimate by $7.2 million, according to the state Department of Revenue.
Expert Analysis
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.
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Cannabis Industry Faces An Inflection Point This Year
Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.
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4 Ways GCs Can Manage Growing Service Of Process Volume
As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.
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The Law Firm Merger Diaries: Forming Measurable Ties
Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.
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3 Key Takeaways From Planned Rescheduling Of Cannabis
An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.
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OFAC Sanctions Will Intensify Amid Global Tensions In 2026
The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.
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5 E-Discovery Predictions For 2026 And Beyond
2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.
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Judges On AI: How Courts Can Boost Access To Justice
Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.
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In Praise Of These 10 Revenue Agencies: SALT In Review
RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.
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Hot Topics For Family Offices In 2026
For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.
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The Case For Emulating, Not Dividing, The Ninth Circuit
Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.
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5 Tariff And Trade Developments To Watch In 2026
A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.