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State & Local
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June 29, 2026
Ore. Court Says No Urban Zone Farm Tax Break After 25% Sale
The conveyance of a 25% undivided interest in a 36-acre Oregon property within an urban growth boundary constituted a sale disqualifying it from a tax break for farm properties, the state tax court ruled.
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June 29, 2026
Colo. Dept. Clarifies Wholesaler Tax Exemption Requirement
A Colorado wholesaler without a state-issued sales tax license may not use a Multistate Tax Commission certificate to claim exemptions to the taxes but may verify its eligibility for the exemption by other means, the state Department of Revenue said.
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June 26, 2026
NC Creates Property Tax Break For Special District Projects
North Carolina authorized local governments to approve special districts and provide property tax exclusions for eligible development projects in those areas under a bill signed by the governor.
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June 26, 2026
Ohio Justices OK Tax Break For Public Entity's Garage
An Ohio parking garage owned by a public authority but managed by a private entity for the city of Columbus qualifies for a property tax exemption because the authority retained control of the property, the state Supreme Court ruled Friday, reversing a board decision.
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June 26, 2026
Pa. Senate OKs Tax Package Without Tax On Digital Ads
Pennsylvania lawmakers passed a tax omnibus bill that doesn't include a gross receipts tax on digital advertising revenue but gets rid of a sales tax exemption for data centers and a tax on electricity under a bill that goes to the House of Representatives.
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June 26, 2026
Trump Threatens 100% Tariff For EU Nations Planning DSTs
President Donald Trump threatened to impose a 100% tariff on imports entering the U.S. from countries in the European Union planning to levy new digital service taxes, according to a social media post Friday.
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June 26, 2026
Taxation With Representation: Sidley, Paul Weiss, Kirkland
In this week's Taxation With Representation, Germany's Merck KGaA acquires life sciences tools supplier Bio-Techne Corp., drugmaker AbbVie buys clinical-stage biotechnology company Apogee Therapeutics, and building materials supplier CRH acquires infrastructure products maker Arcosa Inc.
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June 25, 2026
MTC Broadcast Rule Updates Draw No Public Input At Hearing
A Multistate Tax Commission proposal to update the intergovernmental agency's broadcasting regulation to address sourcing of revenue from streaming and internet content didn't draw any comments from the public during a hearing Thursday.
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June 25, 2026
Ky. Justices Say City Groups Can't Pursue Airbnb Taxes
An organization that represents several municipalities in Kentucky doesn't have standing to seek a declaratory judgment that Airbnb is subject to local transient room taxes, the state Supreme Court said Thursday, reversing a lower court.
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June 25, 2026
Mass. Gov. Pauses New Data Center Sales Tax Breaks
Massachusetts will pause new applications for the state's sales tax exemption for data centers, Gov. Maura Healey announced Thursday, releasing a framework for energy, water and economic considerations around development of the facilities.
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June 25, 2026
Mich. Panel Says Detroit Schools Can't Use Tax For Bond Debt
The Detroit Public Schools Community District and its predecessor have lost a bid to continue collecting an operating tax after an emergency loan is paid off, with an appellate court panel finding state law does not allow the tax to be levied to pay off other long-term debts.
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June 25, 2026
ND Fund Revenue Through May Lags Forecast By $76M
North Dakota's general fund revenue from July through May underperformed estimates by $76 million, according to the state Legislative Council.
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June 25, 2026
Maine Revenues Through May Up $71M From Estimate
Maine collected roughly $71 million in revenue from July through May, according to a report by the state Department of Administrative and Financial Services released Thursday.
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June 25, 2026
Ariz. Gov. Vetoes Codification Of Tax Form Fed. Conformity
Arizona Gov. Katie Hobbs vetoed a bill that would have required the state Department of Revenue to produce income tax forms and instructions that assume state conformity with federal tax changes, saying the measure wasn't necessary.
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June 25, 2026
Del. Net Receipts Through May Up $286M From Last Year
Delaware's net receipts from July through May exceeded the same period last year by $286 million, according to the state Department of Finance.
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June 25, 2026
NJ Senate Panel OKs Axing Transaction Threshold For Nexus
New Jersey would eliminate its transaction threshold for corporate income tax and sales tax nexus purposes under a bill advanced by the state Senate Budget and Appropriations Committee.
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June 24, 2026
Kentucky Is Latest State To Catch CFTC Prediction Market Suit
The Commodity Futures Trading Commission has hit back against Kentucky regulators with a suit defending its jurisdiction over event contracts, after the state brought enforcement actions against several prediction market platforms alleging they violate the state's consumer protection and gambling laws by offering unlicensed sports wagering.
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June 24, 2026
Uber Fights Ohio Receipts Tax On Captive Insurer Premiums
Uber asked the Ohio Board of Tax Appeals to exclude a captive insurer's premiums from the ride-hailing company's gross receipts that are subject to Ohio tax, arguing state law bars the premiums from being included in its tax base.
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June 24, 2026
Kalshi Sues Ill. Officials Over Sports Event Contracts Law
Kalshi sued Illinois Gov. J.B. Pritzker and other top state officials in Illinois federal court Tuesday to block the enforcement of a new law that requires prediction-market exchanges offering sports event contracts to obtain an Illinois gambling license and comply with state gambling regulations, saying federal law preempts those requirements.
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June 24, 2026
Colo. Transportation Funding Shift Qualifies For Ballot
A Colorado proposal to shift hundreds of billions of dollars in state funds toward road and highway projects has received the signatures required to appear on the November statewide ballot, election officials said.
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June 24, 2026
Alaska Gov. Vetoes Sourcing Change For Out-Of-State Cos.
Alaska's governor vetoed a bill that would have shifted out-of-state companies that do business in the state from cost-of-performance to market-based sourcing for corporate income tax purposes, describing it as a "one-off" tax measure without a "comprehensive fiscal plan."
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June 23, 2026
Kansas Revenue Secretary To Retire After 7 Years On The Job
The secretary of the Kansas Department of Revenue will retire effective July 31, Democratic Gov. Laura Kelly's office announced in a news release.
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June 23, 2026
Vt. Updates Fed. Tax Linkup, Splits From Bonus Depreciation
Vermont updated its conformity to the Internal Revenue Code but decoupled from several provisions of the federal law for state income tax purposes, including the federal treatment for bonus depreciation on qualified production property, under a bill signed by the governor.
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June 23, 2026
Ariz. Revenue Through May Beats Forecast By $350M
Arizona's general fund revenue from July through May outpaced estimates by $350 million, according to the state Joint Legislative Budget Committee.
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June 23, 2026
Vt. General Revenue Collection Through May Down $89M
Vermont's tax and revenue collection for July through May lagged behind the same period last fiscal year by $89 million, according to a state Agency of Administration report released Tuesday.
Expert Analysis
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.