State & Local

  • April 20, 2026

    COVID Not A 'Natural Disaster,' Wash. Panel Rules In Tax Case

    A Washington state appeals court declined to revive a hotel trade group's class action seeking tax relief over the governor's COVID-19 emergency declaration in 2020, ruling Monday that the pandemic doesn't qualify as a "natural disaster" under state law.

  • April 20, 2026

    SC Justices Should Rehear Sales Tax Case, Amazon Says

    South Carolina's highest court incorrectly interpreted the state's sales tax law when it ruled that Amazon was required to collect tax on goods that third-party merchants sold on its online platform before the Wayfair decision, the company argued as it urged to court to reconsider.

  • April 20, 2026

    Little-Known Gambling Tax Could Upend Boom In US Betting

    After a record year for U.S. commercial gaming, a little-known tax on phantom income in last year's Republican reconciliation law has spurred bipartisan repeal efforts amid concerns it could alter betting behavior and drain state and local economies built on gambling-related tourism.

  • April 20, 2026

    Minn. Bill Would Allow Child Care Tax Credit For Employers

    Minnesota would allow employers to claim an income tax credit for the cost of child care services provided to employees under a bill introduced in the state Senate on Monday.

  • April 20, 2026

    Ala. To Allow Tax Deduction For Overtime Pay

    Alabama taxpayers will be able to claim a limited individual income tax deduction for qualified overtime compensation under a bill signed by the governor.

  • April 20, 2026

    Colo. Requiring Timely Payment Of Legacy Charitable Gifts

    Colorado will require financial institutions holding benefits designated by deceased donors for charitable organizations to timely pay those funds under legislation signed into law by Gov. Jared Polis.

  • April 20, 2026

    Colo. House OKs Penalties For False Valuation Statements

    Owners of nonresidential property in Colorado who willfully give certain false valuation information to assessors could face criminal penalties under legislation passed by the state House of Representatives.

  • April 20, 2026

    La. Solar Farms' Power Sales To Utilities Deemed Tax-Free

    Wholesale sales of electricity from commercial solar farms in a Louisiana parish to utility companies are exempt from the locality's sales tax, the state attorney general said in an opinion.

  • April 20, 2026

    Ala. To Exclude Transaction Fees From Sales Tax Calculations

    Alabama will exclude credit card transaction fees from the calculation of sales and use taxes under a bill signed by the governor.

  • April 17, 2026

    Ala. Curtails Property Tax Abatement For Big Data Centers

    Alabama slashed a property tax abatement period for large data center projects under a bill signed by the governor.

  • April 17, 2026

    Tenn. Senate OKs Tax On International Money Transfers

    Tennessee would impose a tax on money transferred from the state to anywhere outside the country and U.S. territories under a bill passed by the state Senate. 

  • April 17, 2026

    Alabama To Suspend Sales Tax On Food

    Alabama will suspend its state sales tax on food for a month following the recent enactment of a law, the state Department of Revenue said Friday.

  • April 17, 2026

    Colo. Senate OKs Scaled-Back Ballot Fiscal Info Plan

    Colorado's voter information guide would indicate which government program areas' funding would be affected by ballot measures that boost state expenditures under legislation passed Friday by the state Senate that was reduced in scope from its original version.

  • April 17, 2026

    Taxation With Representation: Skadden, Stikeman Elliott

    In this week's Taxation With Representation, Amazon.com Inc. buys satellite communications company Globalstar Inc., waste management company GFL Environmental Inc. acquires Secure Waste Infrastructure Corp., and Standard Life PLC buys the British subsidiary of Dutch insurer Aegon.

  • April 17, 2026

    Neb. Net Receipts Through March Up $443M

    Nebraska's net receipts from July through March outpaced last year for the same period by $443 million, according to the state Department of Revenue.

  • April 17, 2026

    Utah's General Fund Revenue Up $606M Through March

    Utah's general fund revenue from July through March outpaced the same period last year by $606 million, according to the state tax commission.

  • April 17, 2026

    Colo. Panel Blocks Proposal To Split Land, Building Tax Rates

    A proposal to allow local jurisdictions in Colorado to apply different property tax rates to structures and land was stalled by a state House panel amid concerns from assessors and others.

  • April 17, 2026

    Virginia Extends Film Production Tax Credit

    Virginia extended its film production tax credit by four years under legislation approved by its governor.

  • April 16, 2026

    Arby's Brand Sale Wasn't Business Income, Ark. Justices Say

    A now-defunct corporation that was the largest franchisee of Arby's fast-food restaurants did not earn business income in Arkansas when it sold the brand because it was not in the business of disposing of such property, the state's highest court said Thursday, affirming a trial court.

  • April 16, 2026

    Calif. Mall Can't Have Property Value Reduced Due To COVID

    A California mall should not have its property value reduced despite hardships faced due to the coronavirus pandemic, because the mandated closures did not physically affect the property, a state appellate court affirmed. 

  • April 16, 2026

    Ky. Conforms To Fed. Tax Changes, Nixes Tax Threshold

    The Kentucky General Assembly overrode the governor's veto of a bill that eliminates its sales tax nexus transaction threshold, levies sales tax on data brokering services and will conform the state's tax code with some provisions of the Internal Revenue Code.

  • April 16, 2026

    Ariz. Justices OK Taxing District's Levy Boost For Growth

    Adjustments in the base levy limit set by an Arizona community college district were valid under state law in addition to an increase approved by voters, the state's high court said, affirming a tax court decision.

  • April 16, 2026

    Minn. Bill Seeks Lodging Tax For Crime Victims Fund

    Minnesota would impose taxes on lodging and on pay television services sold in lodging facilities, with the revenue dedicated to a fund for crime victims, under legislation in the state Senate.

  • April 16, 2026

    Maine Extends Tax Credit For Affordable Housing Projects

    Maine extended an income tax credit for developers of eligible affordable housing projects by eight years under a bill signed by the governor.

  • April 16, 2026

    NY Tax Collections Grow $10B From Prior Year

    New York state collected $10 billion more in tax in the fiscal year that ended last month than in the prior year, according to the state's tax department.

Expert Analysis

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    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.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • $38M Law Firm Settlement Highlights 'Unworthy Client' Perils

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    A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.

  • Evolving Federal Rules Pose Further Obstacles To NY LLC Act

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    Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.

  • The IRS Shouldn't Go To War Over Harvard's Tax Exemption

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    If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.

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