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State & Local
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June 23, 2026
Ariz. Revenue Through May Beats Forecast By $350M
Arizona's general fund revenue from July through May outpaced estimates by $350 million, according to the state Joint Legislative Budget Committee.
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June 23, 2026
Vt. General Revenue Collection Through May Down $89M
Vermont's tax and revenue collection for July through May lagged behind the same period last fiscal year by $89 million, according to a state Agency of Administration report released Tuesday.
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June 23, 2026
Justices Say Mich. Tax Sale Allowed Under Constitution
A Michigan county did not violate the U.S. Constitution when it took the title of a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the U.S. Supreme Court ruled Tuesday, agreeing with the Sixth Circuit on merits but remanding the case back to that court to address procedural questions.
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June 22, 2026
Virginia Budget Keeps Data Center Break But Adds Energy Tax
Virginia lawmakers, representing the state with the country's largest number of data centers, sent a budget Monday to Gov. Abigail Spanberger that includes a first-in-the-nation electricity tax on the centers.
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June 22, 2026
Oil In Cos.' Tanks Is Taxable, County Tells Texas Justices
A Texas county asked the state Supreme Court to overturn an appeals court's ruling that oil stored by two companies wasn't taxable, saying a substantial amount of the oil wasn't bound for foreign markets.
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June 22, 2026
Dunkin' Franchise Prevails In Challenge To NJ Food Tax Rule
The New Jersey Tax Court struck down a state rule that established a formula for taxing sales of prepared food, siding with a Dunkin' Donuts franchise in ruling that the regulation exceeded the scope of the state's underlying tax laws.
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June 22, 2026
Ariz. Gov. Vetoes Bill To Make Tax Dept. Report New Stances
For the second year in a row, Arizona's governor vetoed a bill that would have required the state's tax department to report changes in its applications of state law that would adversely affect taxpayers to lawmakers.
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June 22, 2026
Ariz. Ends Penalties For Late Tax Returns With Zero Due
Arizona will no longer impose penalties on those who file late state income tax returns while owing zero tax under legislation signed by the governor.
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June 22, 2026
RI Allows Late Tax Interest Waivers For Commercial Property
Rhode Island authorized the waiver of interest on overdue taxes for commercial properties under a bill signed by the governor.
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June 22, 2026
Pa. General Revenues Through May $928M Above Forecast
Pennsylvania's general fund revenue from July through May outpaced estimates by $928 million, according to the state's Department of Revenue in a report released Monday.
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June 22, 2026
High Court Won't Wade Into Fight Over CBA Leave Provision
The U.S. Supreme Court on Monday turned down a Minnesota teachers union local's bid for review of an Eighth Circuit decision that revived a taxpayer challenge to a collective bargaining agreement's policy letting workers take paid time off to work for their union.
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June 18, 2026
Comedian Carlos Mencia Charged In Calif. Tax Evasion Case
Comedian Carlos Mencia is facing felony tax evasion charges after California prosecutors say he failed to report $8.7 million in personal and corporate income, the Los Angeles County District Attorney's Office announced Thursday.
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June 18, 2026
Calif. Billionaire Tax Qualifies For November Ballot
Supporters of a referendum that calls for a 5% tax to be levied once on the wealth of California billionaires have collected enough signatures to get their measure on the November ballot, California's secretary of state said.
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June 18, 2026
Pennsylvania Skill Games Ruling Ups Ante For New Rules
The Pennsylvania Supreme Court's recent ruling that skill games are subject to the same oversight as slot machines is a catalyst for lawmakers to craft a taxation and regulation framework and fuel a revenue boost Gov. Josh Shapiro has envisioned for years, experts tell Law360.
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June 18, 2026
NC Legislators OK 90% Property Tax Break For Builders
North Carolina would allow local governments to create specialized districts and provide significant tax exclusions for developers to incentivize new property improvements under a bill now on the governor's desk.
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June 18, 2026
Ohio Updates 'Taxpayer' Meaning For Marijuana Tax
Ohio revised the definition of a taxpayer for purposes of its excise tax on the sale of adult-use marijuana as part of amended regulations adopted by the state Department of Taxation.
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June 18, 2026
Del. Bill Seeks Intermediary Municipal Rental Tax Collection
Delaware would require accommodations intermediaries to collect short-term rental tax for municipalities under a bill introduced in the state House of Representatives.
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June 18, 2026
Ind. Tax Dept. Issues Final Rule For Amnesty Program
Indiana's revenue department released an interim final rule for an upcoming two-month tax amnesty period after receiving no public comments.
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June 18, 2026
NJ Tax Court Protects Taxpayer Methodology Ahead Of Trial
A New Jersey tenant appealing the property tax assessment of a legacy data center is not required to provide the township with a detailed methodology of its assessment challenge prior to the case's trial, the state Tax Court ruled.
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June 18, 2026
Utah General Fund Revenue Through May Up $586M
Utah's general fund revenue from July through May exceeded the same period last year by $586 million, according to the State Tax Commission.
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June 18, 2026
Conn. Revenue Through May Exceeds Last Year By $1B
Connecticut's total revenue collection from July through May was $1 billion higher than the same period last fiscal year, according to the state Department of Revenue.
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June 18, 2026
Mass. Top Court Blocks Income Tax Cut From Ballot
A proposal to cut Massachusetts' income tax rate from 5% to 4% over three years was blocked from the November ballot by the state's top court Thursday, which said it contained significantly misleading information.
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June 17, 2026
Kentucky AG Says Kalshi And Polymarket Offerings Are Illegal
Kentucky's attorney general on Wednesday lodged three lawsuits accusing prediction market platforms Kalshi and Polymarket, and online casino platform VGW, of violating the state's consumer protection and gambling laws by offering unlicensed sports wagering in the state, and running illegal and addictive sweepstakes casino websites.
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June 17, 2026
Tractor Supply Wrongly Shifted Income, SC Court Affirms
South Carolina's tax agency did not exceed its authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce state corporate tax liability, an appellate panel affirmed Wednesday.
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June 17, 2026
DOJ's Pot Shift Leaves Key Questions For Cannabis Industry
The Trump administration's recent moves to relax federal restrictions on marijuana through the administrative process will have unclear ramifications for all industry players unless Congress steps in to rewrite cannabis law, attorneys heard Wednesday.
Expert Analysis
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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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.