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State & Local
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April 03, 2026
Kansas Tax Revenue Misses Estimate By 11% In March
Kansas' tax collection in March fell short of an estimate by nearly 11%, the state's Division of Budget said Friday.
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April 03, 2026
No Sales Tax For Payment Processor, Colo. DOR Says
A company providing payment processing services to international merchants selling products and services in Colorado is not a retailer and is not liable for sales tax, even though it may briefly hold title for the goods, the state tax department said.
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April 02, 2026
California Agency Wants SunPower Tax Issue Out Of Ch. 11
California's Department of Tax and Fee Administration has asked a Delaware bankruptcy judge to abstain from hearing a tax audit dispute in solar panel company SunPower's Chapter 11 case, saying the matter should be handled in a state administrative forum.
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April 02, 2026
Ind. Court Says AT&T Phones Given To Users Are Tax-Exempt
An AT&T subsidiary was wrongly denied a sales and use tax exemption for phones it purchased that were later transferred to customers as part of their contract, the Indiana Tax Court said, reversing a determination by the state's revenue department.
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April 02, 2026
Wash. Repeals Luxury Aircraft Tax, Will Increase Fuel Tax
Washington state repealed a luxury aircraft tax and will increase an aircraft fuel tax under a bill signed by the governor.
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April 02, 2026
Religious Group's Tax Claims Ruled To Belong In NJ Court
A religious group's claim that a New Jersey township is discriminating against it because the group no longer wants to make payments on a previous tax agreement belongs in a state court, a federal district court said in dismissing the case.
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April 02, 2026
Wash. Authorizes Tax And Exemption For Renewable Energy
Washington state authorized a state and local excise tax on qualified renewable energy facilities and battery electric storage systems and will offer a personal property tax exemption for such facilities under a bill signed by the governor.
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April 02, 2026
Md. House Panel OKs Service Station Conversion Tax Break
Local Maryland authorities would be authorized to grant property tax credits for service stations converting to other uses under legislation advanced by a state House panel.
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April 02, 2026
Ind. Virtual Auction Co. Not Marketplace Facilitator, Dept. Says
A digital company that provides software to businesses to conduct virtual auctions is not a marketplace facilitator that's required to remit Indiana sales tax as a retail merchant, the state Department of Revenue determined.
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April 02, 2026
W.Va. Revenue Through March Beat Forecasts by $199 million
West Virginia's general fund revenue collection from July through March outperformed estimates by $199 million, according to the State Budget Office.
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April 02, 2026
Va. To Develop Free E-File Program For Income Taxpayers
Virginia's Department of Taxation is to develop a free electronic tax return filing program for the state's individual income taxpayers under identical bills approved by Gov. Abigail Spanberger.
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April 02, 2026
Fla. Net Revenue Through Feb. Beat Estimates By $137M
Florida's general fund revenue collected from July through February was $137 million stronger than expected, according to the state Office of Economic and Demographic Research.
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April 02, 2026
W.Va. Cuts Income Tax Rates By 5%
West Virginia will reduce its income tax rates by 5% across all brackets under a bill signed by the governor.
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April 02, 2026
NC Top Court Scraps Judicial Fix For Public School System
The North Carolina Supreme Court ruled in a divided decision Thursday that a trial court lacked the power to impose constitutional remedies for the state's failure to provide students with a quality education, invalidating nine years of developments in the decadeslong case known as Leandro.
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April 02, 2026
Ore. Appeal Clock Started When Notice Was Read, Court Says
The 90-day window to appeal the removal of a special assessment on a couple's property began when the taxpayers opened and read the mailed disqualification notice, the Oregon Tax Court said, rejecting a county assessor's move to dismiss their case.
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April 01, 2026
Facebook Users Lose Cert. Bid In Tax-Data Collection Fight
A California federal judge has refused to certify proposed classes of consumers accusing Meta Platforms Inc. of illegally collecting sensitive financial data from tax preparation websites, finding that the currently proposed classes are "significantly" broad and would likely invite statute-of-limitations defenses that would require "extensive individual inquiries" into each class member.
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April 01, 2026
NY Tax Changes Up In Air As Budget Talks Stretch On
New York's budget negotiations stretched past Wednesday's deadline, leaving unresolved the fate of tax policies that include potential pass-through-entity tax changes and rate increases on high-income earners and businesses.
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April 01, 2026
Wash. Clarifies Tech Services Subject To Expanded Sales Tax
Washington state clarified which activities and services are subject to its sales tax as expanded by a 2025 law, which made the levy apply to a variety of services in the technology sector, under a bill signed by the state's governor.
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April 01, 2026
SC Authorizes Gradual Elimination Of Individual Income Tax
South Carolina will change its individual income tax structure starting in tax year 2026, imposing a rate of 1.99% on income of up to $30,000 and 5.21% on income of $30,000 and over, under a bill signed by the governor.
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April 01, 2026
Mo. Senate Panel Eyes Income Tax Phaseout Via Sales Tax
A plan to phase out Missouri's individual income tax while giving lawmakers the ability to broaden sales tax would boost the state's economic standing and make the tax code more transparent, proponents told the state Senate's economic development committee Wednesday.
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April 01, 2026
MTC Panel Advances Broadcasting Tax Rule Clarification
A Multistate Tax Commission panel revised and advanced a draft update Wednesday to its proposed model rule on the sourcing of broadcasting regulations to explicitly address revenue from streaming and internet content.
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April 01, 2026
Oregon Clarifies Tax Court Magistrate Representation Rules
Oregon will clarify and consolidate its laws on representation of taxpayers before the magistrate division of the state tax court under a bill signed by the governor.
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April 01, 2026
Mich. Appellate Court Won't Reconsider Energy Co.'s Tax Bill
A Michigan energy company's electricity sales were correctly sourced to Michigan despite the sales being made wholesale to an interstate transmission grid operator, a state appellate court ruled as it affirmed the company's $8 million income tax bill.
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April 01, 2026
Maine Revenues Through Feb. Lag $112M Behind Forecast
Maine revenues from July through February underperformed estimates by $112 million, according to the state Department of Finance and Administrative Services.
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April 01, 2026
RI Tax Dept. Adopts Regs For Fed. Law Decoupling
Rhode Island's Department of Revenue adopted regulations to implement the state's decoupling from recent federal tax changes for corporate and personal income tax purposes for tax year 2025 and earlier.
Expert Analysis
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
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Del. Dispatch: General Partner Discretion In Valuing Incentives
In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.
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Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.
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One Singular, Sensible Rate: SALT In Review
From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How AI May Reshape The Future Of Adjudication
As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.
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When Legal Advocacy Crosses The Line Into Incivility
As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.