State & Local
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June 30, 2026
Mass. Justices OK $258K In Late Estate Tax Penalties, Interest
Penalties and interest of more than $250,000 on a Massachusetts estate tax bill paid nearly seven years late were reasonable and lawful, the state's top court affirmed Tuesday.
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June 30, 2026
Calif. Voters To Decide On Special Tax Two-Thirds Approval
California will ask voters to decide if the state should amend its constitution to prohibit local governments from imposing or increasing a special tax unless it's approved by an electorate's two-thirds vote under a resolution passed by state lawmakers.
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June 29, 2026
Va. Has Nation's First Electricity Tax On Data Centers
Virginia, the state with the country's largest number of data centers, enacted a budget Monday that includes a first-in-the-nation electricity tax on the centers.
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June 29, 2026
Former NJ AG Pushes To End Suit Over Tossed RICO Case
Former New Jersey Attorney General Matt Platkin asserts that a lawsuit from a former CEO indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III squarely implicates the protections afforded to prosecutors.
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June 29, 2026
Cole Schotz Adds Tax Atty In Miami From Day Pitney
Cole Schotz PC announced Monday that it has hired a Day Pitney LLP attorney to bolster its capacity to advise high-net-worth individuals and other clients on tax, trust and estate matters.
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June 29, 2026
Fla. Adjusts Property Tax Millage Rate Calculations
Florida will change the calculation of the maximum allowed for local property tax millage rates under a bill signed by Republican Gov. Ron DeSantis.
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June 29, 2026
Fla. Net Revenue Through May Beats Estimates By $586M
Florida's net revenue collection from July through May was $586 million above estimates, according to the state Office of Economic and Demographic Research.
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June 29, 2026
Del. Senate Bill Seeks Income Tax Subtraction For Overtime
Delaware would create a state personal income tax subtraction for qualified overtime compensation under a bill introduced in the state Senate.
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June 29, 2026
SC Revenue Through May Up $456M From Last Year
South Carolina's general fund revenue from July through May exceeded the same period last year by $456 million, according to the state Board of Economic Advisors.
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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.
Expert Analysis
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
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Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.
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We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.
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Making The Case For Rest In The Legal Profession
For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.
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4 Ways Women Attorneys Can Build A Legal Legacy
This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.