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State & Local
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April 21, 2026
Mass. Auto Body Shop Owes Sales Tax, Board Says
A Massachusetts auto body shop that primarily served rental car companies was correctly assessed sales tax, a state board said in a decision released Tuesday while abating a penalty imposed against the taxpayer.
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April 21, 2026
Ariz. House OKs Making Tax Dept. Report New Stances
Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that would "adversely affect" taxpayers under legislation approved by the state House on Tuesday.
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April 21, 2026
Kansas Adjusts 2026 And 2027 Revenue Estimates
Kansas has lowered its estimate of general fund revenue for the 2026 fiscal year and slightly raised its estimate for 2027 to reflect effects of legislation passed this year, the state's Legislative Research Department said.
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April 21, 2026
Vt. General Revenues Through March Down $107M
Vermont's general fund revenue from July through March underperformed the same period last year by $107 million, according to the state Agency of Administration.
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April 21, 2026
Maine To Establish Independent Tax Appeals Office
Maine will establish an independent office of tax appeals in its Department of Administrative and Financial Services under a bill signed by the governor.
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April 21, 2026
Colo. Codifies Protection Of Organizations' Tax-Exempt Status
Colorado codified its practice of presuming an entity to be a charitable organization if it presents the appropriate determination letter from the Internal Revenue Service, under legislation signed by Gov. Jared Polis.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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5 Crisis Lawyering Skills For An Age Of Uncertainty
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.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
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.
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A Potential Attack On Good Sense In Chicago: SALT In Review
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.
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Rules Of Origin Revamp May Be Next Big Trade Development
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.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
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.
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High Court, Not A Single Justice, Should Decide On Recusal
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.
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A Remarkable Scheme Undressed: SALT In Review
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.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
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.
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Painting Makes Me A Better Lawyer
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.
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Protecting Sensitive Court Filings After Recent Cyber Breach
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.
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What Ethics Rules Say On Atty Discipline For Online Speech
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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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.