State & Local
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March 31, 2026
Wash. Spirit Distributor Owes $315K B&O Tax Bill, Court Says
The termination of an alcohol distributor's contract with several spirit brands is subject to Washington's business and occupation tax at the service and activities rate because the termination was a business transaction, the state Court of Appeals ruled.
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March 31, 2026
W.Va. Specifies Confidentiality Of Tax Info
West Virginia made it illegal for any agent of a government subdivision to publicize a taxpayer's tax return information under a bill signed by the governor.
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March 31, 2026
Wis. Eases Claiming Of Sales Tax Break For Precious Metals
Wisconsin eliminated a certificate requirement to claim a sales tax exemption for those who buy precious metal bullion under a bill signed by the governor.
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March 31, 2026
Mich. General Revenue Climbs $973M From Last Year
Michigan's general fund revenue from October through February exceeded the same period last year by $973 million, according to the State Budget Office.
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March 31, 2026
Utah Tightens Limits On Mining Exploration Tax Credit
Utah established tighter limits on a tax credit for mining exploration under a bill signed by the governor.
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March 31, 2026
Del. Net Receipts Rise $357M From Last Year
Delaware's net receipts from July through February outpaced the same period last fiscal year by $357 million, according to the state Department of Finance.
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March 30, 2026
Wash. Will Tax Incomes Above $1 Million By Almost 10%
Washington state will put a nearly 10% tax on the income of residents who earn more than $1 million under a bill signed Monday by Democratic Gov. Bob Ferguson.
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March 30, 2026
Michigan Overtaxes Marijuana Sales, Industry Group Claims
Michigan's new tax on marijuana sales has resulted in an effective tax rate that's higher than the constitution permits, a group representing the cannabis industry claimed in a new lawsuit Monday.
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March 30, 2026
Utah Expands Tax Credit For Employer-Provided Child Care
Utah expanded a corporate and individual income tax credit for employer-provided child care to apply to off-site facilities under a bill signed by the governor.
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March 30, 2026
La. House Panel Hears Pitch For 10-Year Income Tax Phaseout
Louisiana would phase out its personal income tax over 10 years under legislation pitched to a House panel Monday.
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March 30, 2026
La. House Panel Punts On Centralizing Sales Tax
The sponsor of legislation that would move Louisiana to a centralized sales tax system agreed to delay action on the proposal during a state House committee meeting Monday, giving lawmakers more time to review how recent filing changes have affected businesses.
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March 30, 2026
Colo. High Court Takes Up Netflix's Sales Tax Challenge
The Colorado Supreme Court will determine whether Netflix's streaming video services are tangible personal property subject to sales tax, the justices said Monday, agreeing to review a state appeals court ruling in favor of the state Department of Revenue.
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March 30, 2026
Morgan Lewis Brings On More Tax Pros From Baker McKenzie
Morgan Lewis & Bockius LLP announced Monday it has welcomed a four-member Baker McKenzie team with experience in tax and transfer pricing to the firm's New York office.
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March 30, 2026
Utah To Impose Gross Receipts Tax On Targeted Advertising
Utah will impose an annual gross receipts tax on entities that deliver targeted advertising in the state and meet certain revenue thresholds under a bill signed by the governor.
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March 30, 2026
NC Revenues Through February Up $554M From Last Year
North Carolina's general fund revenue collection from July through February outpaced the same period last year by $554 million, according to the state comptroller's office in a report released Monday.
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March 27, 2026
Ga. Justices Revive Uber Fight Over Pre-Wayfair Sales Tax
A Georgia appellate court must reconsider its opinion that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the state's highest court said.
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March 27, 2026
Utah Updates Retirement Account Unclaimed Property Timing
Utah changed when unclaimed property held in certain tax-deferred pension or retirement accounts is presumed abandoned under a bill signed by the governor.
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March 27, 2026
NYC Sheds FDIC's Claim For Silicon Valley Bank Tax Refund
A D.C. federal court said Friday it does not have the authority to order New York City to issue a tax refund sought by the Federal Deposit Insurance Corp. in its capacity as receiver of the failed Silicon Valley Bank.
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March 27, 2026
Kan. Board Complied With Remand In Property Tax Case
The Kansas Board of Tax Appeals properly complied with an appellate court's instructions for remand in a property tax case, the court ruled Friday, finding that the board was able to explain the weighted value it gave to leases when appraising the property.
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March 27, 2026
SC Revenue Collection Through Feb. Beat Estimates by $554M
South Carolina's general fund revenue from July through February outpaced estimates by $554 million, according to the state Board of Economic Advisors.
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March 27, 2026
Ex-CEO Sues Former NJ AG Over Tossed RICO Case
The former CEO of The Michaels Organization, who was indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III, has accused former New Jersey Attorney General Matthew J. Platkin and other members of his office of commencing the prosecution knowing there was no probable cause.
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March 27, 2026
Tenn. Revenues Through February $26M Below Forecast
Tennessee's general fund revenue collection from July through February lagged behind expectations by $26 million, according to the state Department of Finance and Administration.
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March 27, 2026
Ariz. House Panel OKs Making Tax Dept. Report New Stances
Arizona's tax department would have to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced by a state House committee.
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March 26, 2026
Colo. Appeals Court Upholds Town's Short-Term Rental Fee
A Colorado town's fee on owners of short-term rentals does not require a vote under the state's Taxpayer's Bill of Rights, a state appeals court ruled, rejecting the argument that it raises more revenue than is needed for its stated purpose.
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March 26, 2026
Va. Tax Head Says Co. Can't Amend Old Returns After Audit
A Virginia corporation was too late to change the treatment of past net operating losses after the state's tax department rejected its effort to carry the related deductions forward, the state's tax commissioner said in a letter ruling released Thursday.
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.