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State & Local
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May 04, 2026
Mass. Justices Hint Tax Cut Measure Summary Is Confusing
Massachusetts' highest court on Monday was critical of the summary for a ballot proposal to reduce the state income tax during a trio of oral arguments on voter initiatives, including separate measures to repeal recreational marijuana legalization and to eliminate one-party primary elections.
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May 04, 2026
Calif. OTA Says Nightclub Owners Hid Sales Taxes, Owe $2M
The owners of a California nightclub committed sales tax fraud by significantly underreporting collected taxes over a period of years and now owe nearly $2 million in taxes and penalties, the state Office of Tax Appeals said in an opinion released Monday.
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May 04, 2026
Minn. Valuation Tampering Claim Knocked Down By Tax Court
A Minnesota attorney's claim that a county assessor tampered with a witness in a valuation dispute was rejected by the state's tax court, which called the accusation "scurrilous" and found the attorney willfully failed to timely disclose key information.
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May 04, 2026
Calif. OTA Backs Tax Bill After Finding Resale Doc Faulty
The owner of a now-defunct clothing company in California is responsible for the company's unpaid sales tax liabilities and is not due an adjustment, the state's Office of Tax Appeals said in an opinion released Monday, finding a resale certificate she submitted was unreliable.
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May 04, 2026
Hawaii Lawmakers OK Ending Tax Credits To Fill Budget Gap
Hawaii would end an assortment of tax credits in an effort to make up for a revenue shortfall under a bill passed by state lawmakers and sent to the governor.
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May 04, 2026
Minn. Belarusian Org. Appealed Valuation Late, Court Says
A Minnesota organization advocating for Belarusian Americans was late to appeal a property tax valuation despite correspondence making its representative aware of the deadline, the state tax court said.
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May 04, 2026
Minn. Bill Seeks OK For New Hennepin County Sales Tax
Minnesota's largest county would be authorized to impose a sales tax at a rate of up to 1% with the revenue pegged for specified uses under legislation in the state Senate.
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May 04, 2026
Ark. Revenues Through April Beat Estimate By $226M
Arkansas' general fund revenue collections from July through April exceeded forecasts by $226 million, according to a report released Monday by the state Department of Finance and Administration.
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May 04, 2026
Mich. General Revenue Through April Up $821M
Michigan's general fund revenue from October through April outpaced the total from the same period last fiscal year by $821 million, according to the state's budget office.
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May 04, 2026
Texas Revenue Through April Falls $629M From Last Year
Texas' general fund revenue collection from September through April lagged behind the total from the same period last year by $629 million, according to the state comptroller's office.
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May 04, 2026
Miss. Revenues Through April $185M Over Estimate
Mississippi's general fund revenue collection from July through April beat estimates by $185 million, according to the state Department of Revenue in a report released Monday.
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May 04, 2026
W.Va. Revenue Through April Beats Forecast By $269M
West Virginia's general fund revenue collection from July through April exceeded budget estimates by $269 million, according to the State Budget Office.
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May 04, 2026
Okla. Lawmakers OK Removing Gambling Loss Deduction Cap
Oklahoma would exempt gambling losses from a cap on itemized deductions for state income tax purposes under a bill approved by state lawmakers and headed to the governor.
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May 01, 2026
Int'l Tax In April: Progress On Tariff Refunds, New Tax Cuts
U.S. Customs and Border Protection continued to make progress in April on its system for paying back the tariffs that President Donald Trump imposed under the International Emergency Economic Powers Act. Meanwhile, several countries and one U.S. state cut fuel taxes in response to the U.S. and Israel's war with Iran. Here, Law360 looks at those and other international tax developments from the past month.
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May 01, 2026
State & Local Tax Takeaways From April
While state legislative sessions wound down in April, key tax policy themes began to emerge. Results from the sessions showed that states remain interested in taxing digital advertising and social media. Meanwhile, some states are exploring ways to tax their highest earners. Here, Law360 looks at these and other state and local tax highlights from the past month.
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May 01, 2026
Texas Justices To Decide If Export-Bound Oil Can Be Taxed
The Texas Supreme Court agreed Friday to decide whether oil stored in tank farms before being exported is exempt from local property taxes, taking up an appraisal district's disputes with two exporters.
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May 01, 2026
Kansas April Revenue Surpasses Estimates By $26M
Kansas revenue collection for April came in at $26 million above the month's estimates, a 1.9% change from the predicted figure, the state announced Friday.
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May 01, 2026
Wyo. Revenues Through March Beat Estimate By $22M
Wyoming's general fund revenue collection from July through March outpaced estimates by $22 million, according to the state Consensus Revenue Estimating Group.
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April 30, 2026
Ohio Panel Strikes Curbs On 3rd-Party Tax Complaints
Additional restrictions on third parties filing complaints about property valuation in Ohio violate the state's constitution, an Ohio appellate panel found.
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April 30, 2026
Pa. Justices Find Borough's Stormwater Charge Is Tax
A Pennsylvania university that was charged by a borough for stormwater management services doesn't owe the amount assessed because the charges constitute a tax that the university is exempt from paying, the state's Supreme Court affirmed Thursday.
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April 30, 2026
Md. To Weigh Extension Of Foreign Earned Income Exemption
Maryland will study whether to clarify and codify its existing practice of extending a federal exemption for certain foreign earned income to apply to state income taxes under a Senate bill signed by Democratic Gov. Wes Moore.
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April 30, 2026
NC Bill Seeks Tax Exemption For Menstrual Products
North Carolina would exempt pads, tampons and other period products from state sales and use tax under a bill introduced in the state House of Representatives.
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April 30, 2026
NYC Comptroller Says Tax On 2nd Homes May Bring In $500M
A proposed tax on some second homes valued at over $5 million in New York City may bring in as much as $500 million initially, but that figure may be reduced in future years, the city's comptroller said in a report.
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April 29, 2026
Calif. Can't Undo Smithfield's $900K Refund, Judge Says
Smithfield Foods is not required to use California's typical method of single-sales-factor apportionment and is entitled to a refund of more than $900,000 in corporate income tax from the state, a California trial judge affirmed.
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April 29, 2026
Kan. Gov. Vetoes Tax Break For Bullion, Coin Sale Gains
Kansas' governor vetoed a bill that would have created an income tax subtraction for net gains from the sale of gold and silver coins or refined gold or silver bullion.
Expert Analysis
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Sensible In Maine, Less So On Capitol Hill: SALT In Review
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.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
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.
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Power To The Paralegals: The Value Of Unified State Licensing
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.
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10 Soft Skills Every GC Should Master
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.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
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.
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Tracking The Evolution In Litigation Finance
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.
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Tax Takeaways From Georgia's 2025 Legislative Session
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.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
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.
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Cookies, Cribs, Curiousness: SALT In Review
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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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.