State & Local
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January 05, 2026
Calif. OTA Upholds Tax on Tribal Gaming Income
Gaming income received by a member of a Native American tribe is subject to California taxation, the state Office of Tax Appeals ruled in a pending precedential opinion released Monday.
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January 05, 2026
Calif. OTA Says Business Must Pay Minimum State Tax
A limited liability company that said it didn't earn income in California in 2020 should have still filed a state return and paid the state's minimum tax for that year, the state Office of Tax Appeals said in a ruling released Monday.
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January 05, 2026
CSX Prevails In Challenge To Ohio Receipts Sourcing Method
Railroad carrier CSX can largely source its receipts for Ohio tax purposes to where it delivered goods to customers, the state Board of Tax Appeals ruled, saying the state tax commissioner incorrectly sourced the receipts under a statute that applies to motor carriers.
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January 05, 2026
Colo. Gov. Pitches Adjusted $51B Budget With No New Taxes
Colorado would spend about $50.5 billion in the next fiscal year with no tax increases, a slight drop from an earlier proposal, under an updated request to lawmakers from Gov. Jared Polis.
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January 05, 2026
Mass. Committee Advances Bill To Study Vehicle Mileage Tax
Massachusetts would establish a task force to study ways to supplement the state's motor vehicle tax to offset declining collections under a bill advanced by the Legislature's Joint Transportation Committee.
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January 05, 2026
Calif. Ethiopian Restaurant, Store Denied Refunds, OTA Rules
A California Ethiopian restaurant and market failed to establish they were entitled to sales tax refunds in separate appeals, because it was not proved they were related entities, the state Office of Tax Appeals said in rulings released Monday.
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January 05, 2026
Gibson Dunn Adds Sidley Tax Pro In Silicon Valley
Gibson Dunn & Crutcher LLP announced Monday that it has bulked up its tax practice group with a partner in Palo Alto, California, who previously co-led the global tax practice and headed up the West Coast tax group at Sidley Austin LLP.
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January 05, 2026
Wis. Senate Bill Would Exempt Movie Projectors From Tax
Wisconsin would exempt movie projectors sold to movie theaters from the state's 5% sales and use tax under a bill introduced in the state Senate.
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January 05, 2026
Ariz. Bill Would Nix Tax Break For New Data Centers
New data centers in Arizona would have only through the end of this year to seek a state sales tax break under legislation proposed in the state House of Representatives.
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January 05, 2026
Ind. House Bill Floats Transfer Tax On Real Estate Investment
Indiana would establish a transfer tax on entities that manage funds pooled from investors in single-family residences under a bill introduced Monday in the state House of Representatives.
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January 02, 2026
Ore. Voters To Have Say On Blocking Transportation Tax Hikes
A proposed Oregon referendum to block recently passed fuel and payroll tax hikes has enough valid signatures to qualify for the November ballot, state election officials said.
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January 02, 2026
Ore. Tax On Delta Intangibles Unlawful, High Court Told
Oregon's taxation of Delta Air Lines' intangible property violates the equal protection clause of the U.S. Constitution, a pair of business groups told the U.S. Supreme Court, urging it to review an Oregon Supreme Court decision.
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January 02, 2026
Mass. Home Rightly Valued As Completed, Board Says
A Massachusetts home cannot have its property value lowered despite the homeowner's assertion that the home was not fully built at the time of the assessment, the state tax board ruled.
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January 02, 2026
Hilton Hotel Tax Valuation Rightly Cut, Minn. Justices Told
Minnesota's tax court was correct in reducing the tax valuations of a Hilton hotel and convention center, which included a $70 million drop in one year, the property owner told the Minnesota Supreme Court.
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January 02, 2026
Hawaii Property Tax Appeal Is Untimely, State Justices Affirm
A Hawaii vacation homeowner failed to appeal his property's tax assessment through the correct channels and is now time-barred from doing so, the Hawaii Supreme Court said.
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January 02, 2026
Ind. House Bill Would Allow Municipal Tax On Shorter Rentals
Indiana would authorize municipalities to impose an innkeeper's tax on the rental of rooms and other accommodations in hotels and motels for less than 30 days under a bill filed in the state House of Representatives.
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January 02, 2026
Mich. Revenue Through Nov. Up $279M From Last Year
Michigan's general fund revenue collection in October and November rose $279 million from the total for the same months last year, according to the state's budget office.
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January 02, 2026
IRS Floats Updates To Fee Paid By Brand Drugmakers
The Internal Revenue Service floated updates to regulations governing how branded prescription drug manufacturers or importers should calculate an annual fee established by the Affordable Care Act, a move the agency said aims to incorporate changes in drug discount programs and clarify tax reporting.
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January 02, 2026
Fla. Net Revenue Through Nov. Beats Estimate By $487M
Florida net revenue collection from July through November outpaced estimates by $487 million, according to the state Office of Economic and Demographic Research.
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January 02, 2026
All Eyes On 2026 Elections As Ga. Lawmakers Get Into Gear
Georgia lawmakers are expected to move on from the heavyweight fight over tort reform that stole the stage last year and set their sights on elections slated for November when they return to Atlanta this month, experts told Law360.
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January 02, 2026
Top Federal Tax Cases To Watch In 2026
The application of self-employment taxes to limited partners, the economic substance doctrine's threshold and the question of whether IRS penalties need a jury's deliberation are topics federal courts likely will examine in coming decisions. Here, Law360 reviews the top federal tax cases to watch in the coming year.
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January 02, 2026
State And Local Tax Cases To Watch In 2026
From Florida's suit against California over single-sales-factor apportionment to matters in New York and New Jersey challenging an interpretation of when a federal law applies to internet transactions, 2026 promises to reveal a lot about state and local tax law. Here, Law360 examines cases to watch this year.
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January 02, 2026
State And Local Tax Policy To Watch In 2026
State decisions on conforming to tax changes in the 2025 federal budget reconciliation bill and debates over whether taxes will be necessary to address looming budget challenges appear primed to take center stage in state and local tax policy discussions in 2026. Here, Law360 highlights potential legislative trends to track in the coming year.
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January 01, 2026
Blue Slip Fight Looms Over Trump's 2026 Judicial Outlook
In 2025, President Donald Trump put 20 district and six circuit judges on the federal bench. In the year ahead, a fight over home state senators' ability to block district court picks could make it more difficult for him to match that record.
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January 01, 2026
4 High Court Cases To Watch This Spring
The U.S. Supreme Court justices will return from the winter holidays to tackle several constitutional disputes that range from who is entitled to birthright citizenship to whether transgender individuals are entitled to heightened levels of protection from discrimination.
Expert Analysis
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.
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AI May Limit Key Learning Opportunities For Young Attorneys
The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.
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Why Now Is The Time For Law Firms To Hire Lateral Partners
Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.