State & Local

  • September 22, 2026

    Ohio Justices Uphold Perrigo's Tax Method For Ohio Receipts

    The Ohio Supreme Court agreed with Perrigo on Tuesday that the pharmaceutical company owes gross receipts tax on the net amounts it received for its generic drugs instead of on higher prices it invoiced to distributors but were never paid.

  • September 22, 2026

    Mass. Gov. Proposes 2-Month Gas Tax Holiday

    Massachusetts would suspend its gas tax for two months under a proposal made Tuesday by Democratic Gov. Maura Healey to combat rising gas prices.

  • September 22, 2026

    Neb. Tax Board Backs $1M Valuation For Vacant Farmland

    A tract of vacant farmland in Nebraska was properly valued at close to $1 million, despite the owner's assertion that it was overvalued, the state's tax commission ruled.

  • September 22, 2026

    Virgin Islands Tax Agency Can't Ignore Treasury, Judge Says

    The U.S. Supreme Court's 2024 Loper Bright decision does not allow U.S. Virgin Islands revenue collectors to override U.S. Treasury Department regulations exempting residents of the territory from the net investment income tax, a federal judge held.

  • September 21, 2026

    Ill. Panel Says News Report Bars Law Firm's FCA Suit

    An Illinois appellate court on Friday upheld the dismissal of a whistleblower lawsuit brought by Forde & O'Meara LLP accusing a company of secretly assigning its interests in unpaid state bills to unapproved entities to duck taxes, agreeing that a prior public disclosure of the alleged scheme in a news report bars the firm's claims.

  • September 21, 2026

    NC Revenue Grows $1.23B From Prior Year

    North Carolina's total revenue collection from July 2025 through June surpassed the total from the prior fiscal year by $1.23 billion, according to the state controller's office.

  • September 21, 2026

    Tenn. Revenue Through Aug. Rises $55M From Estimate

    Tennessee's general fund revenue from July through August beat budget forecasts by $55 million, according to the state Department of Finance and Administration.

  • September 21, 2026

    Neb. Revenue Through Aug. $7.2M Above Target

    Nebraska's general fund revenue from July and August outpaced an estimate by $7.2 million, according to the state Department of Revenue.

  • September 21, 2026

    Ex-NJ AG Platkin Says Suit Over RICO Case Still Falls Short

    Former New Jersey Attorney General Matthew Platkin says an amended malicious prosecution complaint against him, filed by a former CEO indicted in a now-dismissed racketeering case against South Jersey power broker George Norcross, still misses the mark.

  • September 21, 2026

    Minn. Tax Court Correct On Childcare Break, Justices Told

    A Minnesota childcare center was entitled to judicial review of the denial of a property tax exemption despite failing to meet an initial deadline, it told the state Supreme Court, urging the court to uphold a state tax court decision that allowed the break.

  • September 21, 2026

    NY Revenue Through August Up $4.7B From Last Year

    New York's total state revenue collection from April through August was $4.7 billion greater than the total during the same period last year, according to the state Department of Taxation and Finance.

  • September 21, 2026

    Ill. Total Revenue Through Aug. Up $284M From Estimate

    Illinois' total revenue from July through August was $284 million better than forecast, according to the Governor's Office of Management and Budget.

  • September 21, 2026

    Hawaii To Offer Tax Relief After Hurricane

    Hawaii will waive penalties and interest for general excise tax and transient accommodation tax for those affected by a recent hurricane, the state's governor announced.

  • September 18, 2026

    Nevada, Virginia Governors Target Data Center Tax Breaks

    Two governors, one from each party, took steps Friday to curtail tax breaks and place other guardrails on data centers, moves that come as the giant facilities have become an increasingly salient issue for the November midterm elections and beyond.

  • September 18, 2026

    Ariz. Launches Tax-Exempt Bond Program For Infrastructure

    Arizona property owners may form special districts to issue tax-exempt bonds to fund public infrastructure under a program that has been launched pursuant to legislation passed in June, Gov. Katie Hobbs announced.

  • September 18, 2026

    House Bill Would Limit BEAT, Make Other Int'l Tax Changes

    The U.S. would limit the scope of its base erosion and anti-abuse tax and modify several other international tax measures under a bill introduced by a Republican on the House Ways and Means Committee.

  • September 18, 2026

    Ala. Tax Doesn't Apply To Woman Caring For Sick Mother

    Alabama's income tax does not apply to a woman who moved from the state to Washington, D.C., but returned temporarily to care for her sick mother, the state Tax Tribunal ruled. 

  • September 18, 2026

    NJ Assembly Bill Seeks Review Of Film Tax Credit Program

    New Jersey would be required to conduct a study on the efficacy of its film tax credit program under legislation introduced in the state Assembly.

  • September 18, 2026

    Taxation With Representation: Davis Polk, Latham, Sullivan

    In this week's Taxation With Representation, a group backed by Michael Dell's family office and Sequence Holdings acquires a majority interest in The Baldwin Group, May Mobility merges with a blank check company, and Infineon Technologies sells its memory chip business to Winbond Electronics.

  • September 18, 2026

    NJ Assembly Bill Seeks Tax Deductions For Fraud Victims

    New Jersey would allow victims of certain financial fraud schemes to take income tax deductions for the losses under a bill introduced in the state Assembly.

  • September 18, 2026

    IRS Floats Tax Return Form With Question About Citizenship

    The Internal Revenue Service released a draft version of the Form 1040 individual tax return that for the first time would include a question about the filer's citizenship status.

  • September 17, 2026

    NY Urges 2nd Circ. To Halt DOT Efforts Vs. Congestion Pricing

    New York transportation agencies have urged the Second Circuit to shut down the Trump administration's continued efforts to eliminate congestion pricing, saying the federal government doesn't have free rein to renege on cooperative agreements without justification.

  • September 17, 2026

    Exonerated NJ Power Broker Sues Philly Inquirer For $100M

    New Jersey power broker George E. Norcross III alleged in a $100 million defamation suit filed Thursday in Pennsylvania state court that the Garden State's failed racketeering case against him was built upon fabricated claims and notes that an editor at the Philadelphia Inquirer funneled to prosecutors.

  • September 17, 2026

    Colo. $2B Graduated Tax Proposal Faces Signature Challenge

    A proposal to cut Colorado income tax rates for most earners, raise rates for high earners and raise $2 billion annually failed to gather the signatures needed to reach the state's November ballot, a lawsuit against state election officials charges.

  • September 17, 2026

    NY Builder Can't Project Sales Tax Refund On Audit, ALJ Says

    A general contractor can't solely rely on information from a test period during an audit to substantiate a sales tax refund claim for the entire audit period, a New York administrative law judge said in a determination released Thursday.

Expert Analysis

  • Cannabis Industry Faces An Inflection Point This Year

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    Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • 3 Key Takeaways From Planned Rescheduling Of Cannabis

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    An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.

  • OFAC Sanctions Will Intensify Amid Global Tensions In 2026

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    The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.

  • 5 E-Discovery Predictions For 2026 And Beyond

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    2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.

  • Judges On AI: How Courts Can Boost Access To Justice

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    Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.

  • In Praise Of These 10 Revenue Agencies: SALT In Review

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    RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.

  • Hot Topics For Family Offices In 2026

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    For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.

  • The Case For Emulating, Not Dividing, The Ninth Circuit

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    Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.

  • 5 Tariff And Trade Developments To Watch In 2026

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    A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.

  • 4 Developments That Defined The 2025 Ethics Landscape

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    The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.

  • The Answer, In A Word, Is Federalism: SALT In Review

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    From the treasury secretary's view of states that resist conformity to a proposed retroactive tax on California's billionaires, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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