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State & Local
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March 23, 2026
Ind. Tax Board Cuts Vacant Building Value Due To Demo Cost
The Indiana tax board said that a vacant property purchased to be made into a medical research facility should have its assessed value reduced to account for the cost of demolition.
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March 23, 2026
Colo. Plan To Suspend Interim Tax Committee Advances
Colorado would stop the activities of a legislative tax policy committee for the 2026 interim under legislation passed by a House panel.
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March 23, 2026
Utah To Impose Tax On Digital Content 'Harmful To Minors'
Utah will impose an excise tax on commercial entities that publish digital content deemed to be "harmful to minors" and allocate tax revenue for mental health programs and enforcement of age verification rules under a bill signed by the governor.
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March 23, 2026
Minn. Senate Bill Seeks Data Center Electricity Tax Break
Minnesota would restore its sales tax exemption for electricity used by data centers that had begun seeking state approval before 2025 under legislation introduced Monday in the state Senate.
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March 20, 2026
SD Lowers Maximum Property Tax Levies For School Districts
South Dakota lowered maximum property tax levies that may be imposed by school districts under a bill signed by the governor.
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March 20, 2026
DC Circ. Urged To Maintain Block On IRS-ICE Data Sharing
The D.C. Circuit should keep in place a block on the IRS' policy of sharing data with immigration authorities because the policy is unlawful and a lower court properly weighed the matter, a coalition of nonprofits and labor unions said.
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March 20, 2026
Md. House OKs Study Of Tax Break For Farm Electricity
Maryland's comptroller would study and report on exempting electricity from the state's sales tax when used for certain agricultural purposes under legislation passed by the state House of Delegates.
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March 20, 2026
Duane Morris Bolsters SF Team With Hanson Bridgett Hire
Duane Morris LLP is growing its West Coast team, bringing in a Hanson Bridgett LLP transactions attorney as a partner in its San Francisco office.
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March 20, 2026
Neb. Tax Board Backs $1M Assessment Of Home
The Nebraska tax review board said that a residential property was fairly assessed at over $1 million, siding with the local assessor's sales comparison approach in an order released Friday.
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March 20, 2026
Mich.'s Whitmer Appoints Tax Dept. Employee To Tax Tribunal
Michigan Gov. Gretchen Whitmer appointed a state tax agency employee to serve as a judge on the state Tax Tribunal for a term of about 14 months.
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March 20, 2026
Taxation With Representation: Clifford Chance, Davis Polk
In this Week's Taxation With Representation, Public Storage acquires National Storage Affiliates Trust, 3M teams up with Bain Capital to buy Madison Fire & Rescue, and Mastercard acquires stablecoin infrastructure firm BVNK.
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March 20, 2026
Wis. General Revenue Through Feb. Up $587M
Wisconsin's general fund revenue collection from July through February exceeded the same period last year by $587 million, according to the state Department of Revenue in a report released Friday.
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March 20, 2026
Md. Senate Panel OKs Credit Extensions, Film Tax Break
Maryland would extend tax credit programs for business investment and eliminate the cap on its film production activity tax credit under an economic development package advanced by a state Senate panel Friday.
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March 19, 2026
Amazon Unlawfully Taxes Exempt Baby Items In Fla., Suit Says
Two Florida shoppers filed a proposed class action Thursday in Washington federal court accusing Amazon.com Inc. of overcharging customers by collecting sales tax on items that are supposed to be tax-free under Florida law, such as cribs, strollers, diapers and other products for toddlers and babies.
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March 19, 2026
DC Gov't Urged To Reshape SALT Cap Workaround Plan
A Washington, D.C., bill that would give pass-through entities a workaround to the federal cap on deductions for state and local taxes needs changes to integrate properly with existing district taxes, witnesses said at a D.C. Council hearing Thursday.
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March 19, 2026
Remote Work Was Not A Choice, Prof Tells NY Appellate Court
A professor at a New York university had no choice other than to work remotely out of the state because of the coronavirus pandemic, so his income earned while he worked at home in Connecticut is not subject to tax by New York, he told a New York appellate court Thursday.
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March 19, 2026
Texas Court Erases $7.8M In Taxes On Stored Export Oil
A Texas company storing presold crude oil to be exported to foreign countries was wrongly taxed $7.8 million by a county assessor, a state appeals court ruled Thursday, reversing a trial court decision.
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March 19, 2026
Minn. House Bill Seeks $4B Property Tax Refund
Minnesota would allow eligible taxpayers to claim a refund for a portion of property taxes paid in 2026 under a bill introduced in the state House of Representatives.
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March 19, 2026
Ind. Co. Proves Some Sales Tax Exempt, Dept. Says
An Indiana company is eligible for a tax exemption for some sales it failed to remit tax from after providing exemption certificates, the state Department of Revenue said in a letter ruling.
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March 19, 2026
Ind. Co. Should Be Allowed Penalty Abatement, Dept. Says
An Indiana company that uses a third party to withhold and remit payroll taxes should have its assessed penalties abated after proving it did not willfully fail to remit the assessed tax, the state Department of Revenue ruled.
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March 19, 2026
Mich. Offers Tax Extension In Areas Hit By Winter Storm
Michigan taxpayers and businesses in areas affected by recent winter storms can request additional time to file and pay taxes, the state Department of Treasury announced.
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March 19, 2026
W.Va. Legislature OKs Income Tax Cut
West Virginia would cut its income tax rates by 5% across all brackets under a bill passed by the state Legislature and sent to the governor for approval.
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March 19, 2026
Ind. Farm's ATV Purchase Partly Exempt, Dept. Says
An Indiana farm that bought an all-terrain vehicle is owed a partial sales and use tax exemption because the vehicle was used in part for herding livestock, the state's tax department said.
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March 19, 2026
Idaho Lawmakers OK Expanded Retail Developer Tax Rebate
Idaho would expand a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill unanimously approved by state lawmakers and headed to the governor.
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March 19, 2026
RI Revenue Through Feb. Tops Forecast By $6M
Rhode Island's general fund revenue collection from July through February surpassed an estimate by $6 million, according to the state Department of Revenue.
Expert Analysis
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3 Steps For In-House Counsel To Assess Litigation Claims
Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
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Sensible In Maine, Less So On Capitol Hill: SALT In Review
From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.