State & Local

  • August 05, 2026

    JBS To Pay $31M In Pilgrim's Pride Investors' Control Suit

    Brazil-based meat giant JBS SA agreed to pay $31 million to shareholders of its subsidiary Pilgrim's Pride Corp. to settle a suit accusing JBS, its affiliates and its Pilgrim's board appointees of unfairly increasing JBS' clout and access to dividends and tax benefits at the expense of minority shareholders of Pilgrim's.

  • August 05, 2026

    Ohio Justices Grapple With Tax On Waste Hauler's Fuel

    Ohio Supreme Court justices sounded split Wednesday over whether fuel used to power equipment on Republic Services' garbage and recycling trucks qualifies for a sales tax exemption that is granted to items attached to or incorporated in motor vehicles.

  • August 05, 2026

    Nations Resist Defining Harmful Tax Practices In UN Pact

    Some countries voiced opposition Wednesday to defining harmful tax practices within the United Nations framework convention on international tax cooperation, preferring to forgo that task until a later date.

  • August 05, 2026

    NJ Firm Winne Banta Brings On Trusts And Estates Atty Duo

    The principals behind a Hackensack, New Jersey-based trust and estates and elder law firm have joined Winne Banta Basralian & Kahn PC as members of the firm bringing expertise in tax efficient family wealth transfers, asset protection and special needs planning.

  • August 05, 2026

    NC Revenues Through May $388M Under Estimate

    North Carolina's total revenues from July 2025 through May underperformed forecasts by $388 million, according to the state controller in a report released Wednesday.

  • August 05, 2026

    W.Va. Revenue In July Tops Estimate By $11M

    West Virginia's general fund revenue collection in July was $11 million better than expected, according to the state Department of Revenue.

  • August 05, 2026

    Maine Revenue In Fiscal Year Beats Estimate By $119M

    Maine's general fund revenue from July 2025 through June exceeded forecasts by $119 million, according to the state Department of Administrative and Financial Services.

  • August 04, 2026

    Missouri Voters Defeat Income Tax Phaseout Plan

    Missouri voters soundly defeated a constitutional amendment Tuesday that would have directed lawmakers to cut or phase out the personal income tax in exchange for broadening the state's sales tax base, according to unofficial results.

  • August 04, 2026

    NYC Extends Deadline For Pied-À-Terre Tax Exemptions

    New York City Mayor Zohran Mamdani has extended the deadline for applying for exemptions from a "pied-à-terre" tax on second NYC homes that the city values at $1 million or more, setting the new deadline as Sept. 18.

  • August 04, 2026

    Fla. Homestead Exemption Ballot Question Must Be Changed

    The Florida attorney general has 10 days to submit a revised title and summary for a ballot question that proposes boosting the state's homestead tax exemption, after a state judge found the current language misleading and ordered a change.

  • August 04, 2026

    Ore. Court Tweaks Land, Building Values For $79M Complex

    The Oregon Tax Court refused to lower an apartment complex's $79 million valuation but agreed with the owner that the land component of the property was undervalued, adjusting the land and building values accordingly.

  • August 04, 2026

    Colo. Graduated Income Tax Would Raise High-Earner Rates

    Colorado would adopt a graduated income tax structure with increased rates for high earners under a proposed ballot initiative with petition signatures submitted for review by election officials.

  • August 04, 2026

    Vt. General Revenues Through Fiscal Year Down $24M

    Vermont's general fund revenue from July 2025 through June sank $24 million behind the previous fiscal year's total, according to the state's Agency of Administration.

  • August 04, 2026

    NH Receipts $170M Higher Than Projected For Year

    New Hampshire's total receipts from July 2025 through June outpaced an estimate by $170 million, according to preliminary figures released by the state's Department of Administrative Services.

  • August 04, 2026

    Wyo. Revenue Last Fiscal Year Beat Estimate By $93M

    Wyoming's general fund revenue from July 2025 through June bested forecasts by $93 million, according to the state Consensus Revenue Estimating Group.

  • August 03, 2026

    25 States Sue Trump Over 3rd Round Of Global Tariffs

    California, Arizona and 23 other states sued the Trump administration in the U.S. Court of International Trade on Monday claiming the president is trying for a third time to impose illegal tariffs against nearly all the country's trading partners, this time under the cover of federal law meant to combat forced labor.

  • August 03, 2026

    Calif. OTA Says Caterer Owes $2M As Taxable Retailer

    A California company providing services for events is a retailer that made taxable sales, the state Office of Tax Appeals said in an opinion released Monday, upholding about $2 million in tax and penalties.

  • August 03, 2026

    Stock Payouts, But Not Severance, Taxable In Calif., OTA Says

    Severance and medical premiums received by a former California resident who led a bank before being fired and moving to Nevada are not California source income, but restricted stock units he received are taxable by the state, the Office of Tax Appeals said in an opinion released Monday.

  • August 03, 2026

    Childcare Timely Sought Tax Exemption, Minn. Justices Told

    A Minnesota childcare center that missed a county deadline for claiming a tax exemption was still entitled to secure the tax break through an appeal to the state's tax court, the center's owner told the state Supreme Court.

  • August 03, 2026

    Finance Firm's Income Apportionment Upheld By Calif. OTA

    A global financial services firm's California corporate tax bill was correct, the state Office of Tax Appeals said Monday, finding the company failed to show that its costs to purchase securities should be considered in determining apportionment or that its income was improperly sourced to California.

  • August 03, 2026

    Calif. Lab Doesn't Qualify For Research Tax Credits, OTA Says

    A California lab that tests for hazardous materials doesn't qualify for research and development tax credits, the state Office of Tax Appeals said in a ruling released Monday.

  • August 03, 2026

    Delaware's Net Receipts Rise $323M From Last Year

    Delaware's net receipts during the 2026 fiscal year were $323 million higher than last year, according to the state Department of Finance.

  • August 03, 2026

    Mich. General Revenue Climbs $1.06B From Last Year

    Michigan's general revenue in the 2026 fiscal year was $1.06 billion higher than last fiscal year, according to the Department of Revenue.

  • July 31, 2026

    Law360 Names 2026's Top Attorneys Under 40

    Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.

  • July 31, 2026

    Wash. Tax Carrot Attracts Fewer Than 100 Foreign Sellers

    Washington's first-in-the-nation sales tax settlement program for unregistered foreign sellers attracted roughly 59 participants, and details on the amount of revenue the initiative generated should be available in the coming months, a state Department of Revenue manager told Law360.

Expert Analysis

  • Law School's Missed Lessons: Educating Your Community

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    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.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

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