State & Local

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

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