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State & Local
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August 21, 2026
Ariz. Revenue In July Beats Forecast by $47M
Arizona's general fund revenue collection in July outpaced budget estimates by $47 million, according to the state Joint Legislative Budget Committee.
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August 21, 2026
Taxation With Representation: Fenwick, Hengeler Mueller
In this week's Taxation With Representation, Santander SA completes its acquisition of U.S. regional lender Webster Financial Corp., financial services company Stripe buys artificial intelligence routing platform OpenRouter and Madison Air Solutions Corp. acquires German airflow technology maker ebm-papst.
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August 20, 2026
Colo. Court Affirms Boulder Stormwater Fees Aren't Taxes
Stormwater fees in Boulder, Colorado, that were used in part to repay $66 million in bonds are not taxes subject to voter approval under the state's Taxpayer Bill of Rights, an appeals court said Thursday, affirming a state district court.
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August 20, 2026
RI Homeowners Challenge 'Taylor Swift Tax' On 2nd Homes
Dozens of Rhode Island homeowners filed a suit in state court alleging that a new levy on second homes valued at more than $1 million, which has been called the Taylor Swift tax, is unconstitutional because it unfairly targets nonresident owners.
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August 20, 2026
NYC Cuts Unincorporated Business Tax Credit For Millionaires
New York City has reduced its unincorporated business tax credit for taxpayers with more than $1 million in city taxable income under legislation that became law without Mayor Zohran Mamdani's signature.
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August 20, 2026
Texas Comptroller Sets Plan To Overhaul Tax Regime
Texas' comptroller announced an initiative to improve the state's tax and fee collection system, saying the office will focus on communicating policy through rulemaking and end retroactive policy changes.
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August 20, 2026
New Risks For Importers As US Steps Up Tariff Enforcement
Importers and trade lawyers have seen an upswelling of tariff enforcement efforts that is transforming the compliance relationship between businesses and the government since President Donald Trump took office a second time.
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August 20, 2026
Mo. Capital To Vote On Increase In Local Sales Tax
Voters in Missouri's capital, Jefferson City, will decide in November whether to increase the local sales tax by one-fourth of a percentage point, with the funds dedicated to public safety costs, under legislation passed by the City Council.
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August 19, 2026
Ohio Justices To Weigh Curbs On 3rd-Party Tax Complaints
An Ohio appeals court's ruling that restrictions on third parties filing complaints about property valuations violate the state constitution's uniform rule requirement is in conflict with another court and will be reviewed, the state's high court said Wednesday.
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August 19, 2026
TaxAct Settles Conn. Claims Of Info Sharing Via Site Trackers
The Connecticut attorney general announced Wednesday that TaxAct will pay $275,000 to resolve allegations it shared sensitive taxpayer information with Meta and Google via tracking technologies, and will also implement new policies and procedures to track and manage such technologies on its platform.
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August 19, 2026
IRS Aims To Limit Tax Credits For Authorized Immigrants
Fewer immigrants living in the U.S. legally would have access to refunds from individual tax credits under proposed regulations released Wednesday by the IRS that would link eligibility to welfare requirements rather than just work authorization.
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August 19, 2026
Miss. Appeals Court Says Sales Tax Dispute Should Get Trial
A Mississippi appeals court ruled that a lower court wrongly granted summary judgment to the state's Department of Revenue in a contracting business's case disputing a $220,000 sales tax bill, remanding the case for trial.
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August 19, 2026
Trade Court Judge Mulls Class Cert. For IEEPA Refunds
A U.S. Court of International Trade judge on Wednesday didn't commit to certifying a class of importers who paid tariffs under President Donald Trump's struck-down global regime, though the option seemed to intrigue him.
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August 19, 2026
Tenn. Revenue In July Up $418M From Estimate
Tennessee's total revenues in July beat budget projections by $418 million, according to the state Department of Finance and Administration.
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August 18, 2026
NYC Tax Rolls Wrongly Published, Council Members Say
The rollout of New York City's pied-à-terre tax, which affects high-value second homes in the city, was slammed by City Council members and property owners at a committee hearing Tuesday amid an ongoing legal battle over a list of affected properties published by the administration.
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August 18, 2026
Smithfield's Mass. Win Puts Group Tax Rules In Crosshairs
A recent Massachusetts tax board decision that said federal law protects a Smithfield entity's receipts from being included in the tax liabilities of the company's combined group may spur more challenges against key applications of states' combined reporting rules.
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August 18, 2026
CEO Says Ex-NJ AG Not Entitled To Immunity From Claims
A CEO of a development company said his lawsuit over a dismissed criminal racketeering case against him and New Jersey power broker George E. Norcross III should survive former state Attorney General Matt Platkin's dismissal bid, arguing that Platkin, once the state's chief prosecutor, is not entitled to any immunity.
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August 18, 2026
Calif. To Let Some Local Jurisdictions Impose Higher Taxes
Certain California jurisdictions are permitted to impose local district taxes above the current 2% cap, up to specified limits and with voter approval, under a bill signed by Gov. Gavin Newsom.
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August 18, 2026
Pa. Meat Co. Was Properly Taxed By District, Court Says
A Pennsylvania beef processing company is subject to the business privilege tax assessed by the local school district because the business was not a manufacturer exempt from tax, the Commonwealth Court affirmed in an opinion.
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August 18, 2026
La. Revenues In July Up $71M From Last Year
Louisiana's general fund revenue in July exceeded last year's revenue by $71 million, according to a report released Tuesday by the state Department of Revenue.
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August 18, 2026
Wash. Revenue From July To August Up $301M Over Last Year
Washington's total revenue collection from July 11 through Aug. 10 rose $301 million compared to the same period last year, according to the state Economic and Revenue Forecast Council.
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August 18, 2026
Neb. Total Net Revenues In July Lag Behind Estimate
Nebraska's total net revenue collection in July was $401,000 behind projections, according to the state Department of Revenue.
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August 17, 2026
Texas Justices Asked To Reject Tax On Oil Stored For Export
Two oil companies operating in Texas asked the state Supreme Court to let stand a lower court's finding that under the import-export clause of the U.S. Constitution, oil they stored for export isn't subject to property tax.
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August 17, 2026
Ala. Masonry Biz Owes Sales Tax Assessment, Tribunal Says
An Alabama masonry business owes the tax assessed on its sales despite the business' claims that the many of the sales calculated in an audit were tax-exempt, the state Tax Tribunal ruled.
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August 17, 2026
Biz Pushes Class Cert. As Solution To IEEPA Refund Issues
The U.S. Court of International Trade should grant class certification to companies seeking refunds of duties paid under the invalidated global tariff regime, the company serving as a test case for the refunds said in arguments mirroring those recently made in the underlying dispute.
Expert Analysis
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Your Next Litigation Hold Should Cover AI Chat Logs
The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.
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Tax Highlights From Georgia's 2026 Legislative Session
Georgia's two-year legislative cycle recently concluded with the enactment of several significant tax bills that reflect efforts to modernize tax policy in response to evolving economic priorities, and a broader trend toward increased scrutiny of administrative agency interpretations, say attorneys at Eversheds Sutherland.
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Studying Foreign Languages Makes Me A Better Lawyer
Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.
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Sold Inventory May Drive Tax Treatment Of Tariff Refunds
Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.
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Tax Teams Get No Bright-Line Rule From AI Privilege Cases
Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.
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NY Times Word Puzzles Make Me A Better Lawyer
Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.
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Law School's Missed Lesson: Diagnose Before Arguing
Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.
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Judges On AI: How Courts Can Survive The Tech Revolution
Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.
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A Ruling That Defies Logic In New York: SALT In Review
From a ruling on P.L. 86-272 in New York state to the Illinois governor's call to defund his state's independent tax tribunal, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 AI Adoption Mistakes GCs Should Avoid
The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.
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4 Emerging Approaches To AI Protective Order Language
Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.
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Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved
While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady.
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Speed Jigsaw Puzzling Makes Me A Better Lawyer
My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.