State & Local

  • 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. 

  • 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.

  • 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.

  • 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.

  • March 19, 2026

    Mass. Bill For Employer Child Care Tax Credit Advances

    Massachusetts would establish a pilot program for tax credits for employers that provide child care under legislation passed by the Joint Revenue Committee.

  • March 18, 2026

    Temu Users Join Customer Push For IEEPA Tariff Refunds

    Online marketplace Temu must refund customers for passed-on costs related to the Trump administration's now-invalidated International Emergency Economic Powers Act tariffs, a consumer leading a proposed nationwide class action told an Illinois state court.

  • March 18, 2026

    Idaho Expands Short-Term Rental Tax Obligations

    Idaho short-term and vacation rental property owners must adhere to local tax rules for rental marketplaces even if they don't do business through a marketplace under a bill signed by the governor.

  • March 18, 2026

    Minn. Gov. Pitches Social Media Tax, Cut In Sales Tax Rate

    Minnesota would enact a tax on large social media platforms and lower its state sales tax rate while expanding its base to include certain services under budget recommendations of Gov. Tim Walz.

  • March 18, 2026

    Idaho Lawmakers OK Estimated Payments For Audit Subjects

    Idaho would establish a process for partnerships, S corporations and other pass-through entities that are subject to a federal audit to make estimated payments to the state's tax commission under a bill unanimously approved by state lawmakers and headed to the governor.

  • March 18, 2026

    Amazon Stuck With SC Sales Tax On 3rd-Party Transactions

    Amazon was required to collect South Carolina sales tax on goods that third-party merchants sold on its online platform before the U.S. Supreme Court's Wayfair decision, the state Supreme Court ruled Wednesday, saying the company was engaged in the business of selling products.

  • March 18, 2026

    Mich. Gives Guidance On Wholesale Cannabis Tax

    Michigan's new 24% excise tax on wholesale cannabis must be paid on the first sale of cannabis from a grower or processor to a licensed retailer, the Michigan Department of Treasury explained in guidance. 

  • March 18, 2026

    Minn. House Blocks Revival Of SALT Cap Workaround Bill

    A proposal to extend Minnesota's workaround for pass-through entities of the federal cap on deductions for state and local tax payments was blocked in the state's House, with Democrats voting down an effort to revive a bill that stalled in a committee.

  • March 18, 2026

    Utah General Fund Revenue Up $552M Through Feb.

    Utah's general fund revenue collection from July through February outpaced the same period last year by $552 million, according to the state's Tax Commission.

  • March 18, 2026

    Ind. Board Must Review Electrician Program's Tax Break

    An Indiana training program for electricians may be considered a school and, thus, become eligible for a property tax exemption after the tax board too narrowly interpreted the definition of a school, the Indiana Tax Court said. 

  • March 18, 2026

    Del. Allows County Subpoena Of Witnesses For Assessments

    Delaware authorized its counties to subpoena witnesses and evidence under certain conditions in disputes over nonresidential real property's assessed value as part of a bill signed by the governor.

  • March 17, 2026

    States Eye Repeal Of Costly Data Center Tax Breaks

    Cash-strapped states are looking to roll back tax exemptions, and among the first places they may inspect are the exemptions they once happily granted for data centers, tax professionals said Tuesday.

  • March 17, 2026

    Ga. Legislators Approve 4th Year Of Income Tax Rebates

    A one-time income tax refund worth up to $500 per household was given final approval by the Georgia Senate, and so the state's lawmakers have elected to cut across-the-board refund checks to taxpayers for a fourth straight year.  

  • March 17, 2026

    Ariz. Requires Rounding, Applies After Calculation Of Tax

    Arizona sellers must round cash transactions to the nearest five cents if pennies aren't available, a requirement that applies after the calculation of taxes, under a bill signed by Gov. Katie Hobbs.

  • March 17, 2026

    SD OKs County Gross Receipts Tax To Reduce Property Tax

    South Dakota will allow counties to implement a county-wide gross receipts tax with revenue that goes toward a property tax reduction fund under a law signed by the governor. 

  • March 17, 2026

    Ind. Bars Granting Tax Credits To Foreign Adversary Entities

    Indiana prohibited the awarding of various tax credits to entities organized under the laws of countries deemed to be foreign adversaries under a bill signed by the governor.

  • March 17, 2026

    Utah Allows Sharing Taxpayer Info For Exemption Eligibility

    Utah will give county assessors access to taxpayers' driver's license information to help determine eligibility for residential property tax exemptions under a law signed by the state's governor.

  • March 17, 2026

    Pa. Schools' Property Appeal Policy Ruled Unconstitutional

    A Pennsylvania school district's policy of only appealing property assessments over $500,000, which resulted in appeals involving several properties owned by a mall, violates the state's constitution, an appeals court affirmed Tuesday.

  • March 17, 2026

    WTO Must Extend Digital Trade Protections, Lawmakers Told

    The World Trade Organization's moratorium on digital trade measures must be extended and its scope strengthened in support of U.S. business interests, experts testifying before the U.S. House's trade panel told lawmakers Tuesday.

  • March 17, 2026

    Miss. Expands Energy Project Tax Break To Battery Systems

    Mississippi will offer energy storage facilities that use battery energy storage systems a property tax break for energy projects under a bill signed by the governor.

  • March 17, 2026

    Pa. Revenue Through Feb. Beats Estimate By $382M

    Pennsylvania's general fund revenue collection from July through February outpaced an estimate by $382 million, according to the state Department of Revenue.

Expert Analysis

  • 3 Steps For In-House Counsel To Assess Litigation Claims

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    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.

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

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    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.

  • NY Tax Talk: Sourcing, Retroactivity, Information Services

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    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.

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    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.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    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.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    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.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    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.

  • 10 Soft Skills Every GC Should Master

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    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.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    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.

  • Tracking The Evolution In Litigation Finance

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    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.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    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.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    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.

  • Cookies, Cribs, Curiousness: SALT In Review

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    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.

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