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State & Local
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June 08, 2026
World Cup Tax Plan Posed Huge Challenges, NJ Official Says
A proposal to temporarily increase New Jersey's sales tax rate and impose surcharges on a variety of other services during the FIFA World Cup would have presented the state's tax agency with tremendous challenges, the director of the state's division of taxation said Monday.
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June 08, 2026
Mass. Taxpayer's Penalty Upheld Despite Hardship Claim
A Massachusetts taxpayer is not eligible for an abatement of penalty and interest on his income tax payments that were late, despite his claims that financial hardships affected his ability to pay, the state Tax Board said in a ruling released Monday.
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June 08, 2026
Colorado To Cut Fuel Taxes If Road Funding Shift Passes
Colorado will adjust its transportation funding and cut taxes that fund highway needs under legislation signed by Gov. Jared Polis aimed at avoiding a potential budget crunch from a proposed ballot measure.
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June 08, 2026
NJ Court Upholds Value Of Properties Near Reservoir
New Jersey property owned by the city of Newark was properly valued at its highest and best use as open space with public access for recreational use, a state appeals court said Monday.
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June 08, 2026
Mo. Justices Won't Revisit Redo Of Sales Tax Ballot Measure
The Missouri appellate court's rewriting of a ballot measure's language for a proposed constitutional amendment that would phase out Missouri's income tax will remain, as the state Supreme Court declined Monday to revive a case challenging the measure.
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June 08, 2026
Ariz. Authorizes Special Tax Districts To Fund Infrastructure
Arizona authorized the formation of special taxing districts to fund infrastructure projects with revenue from property taxes and other sources under a bill signed by the governor.
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June 08, 2026
RI House Approves Surtax On High Incomes
Rhode Island would enact a surtax on income over $1 million under a budget bill passed by the state House and headed to the state Senate.
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June 08, 2026
Energy Transactions Atty Returns To McGuireWoods In SF
A senior vice president with Aon's global mergers and acquisitions and transactions solutions team has rejoined McGuireWoods LLP as a partner in San Francisco, the firm announced Monday.
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June 08, 2026
Ala. Net Tax Collections Through May Up $301M
Alabama's tax collection from October through May outpaced the same period last year by $301 million, according to a report by the state Department of Revenue.
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June 08, 2026
Ark. Revenue Through May Beats Forecast By $10M
Arkansas' net general revenue collection from July through May was $10 million higher than estimated, according to the state Department of Finance and Administration.
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June 08, 2026
Mass. Revenue Through May Beats Estimate By $1.8B
Massachusetts' general fund revenue collection from July through May exceeded a forecast by $1.8 billion, according to the state Department of Revenue.
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June 08, 2026
Conn. Expands Solar Energy System Tax, Limits Exemption
Connecticut expanded the scope of a tax on solar energy systems and limited a property tax exemption for solar energy facilities under a bill signed by the governor.
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June 08, 2026
Colo. Allows Water's Edge Elections For Affiliated Groups
Colorado will allow certain corporate taxpayers to make a water's edge election to determine their appropriated shares of affiliates' net business incomes and implement other tax changes under legislation signed by Gov. Jared Polis.
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June 05, 2026
Calif.'s Global Reporting Bill Could Embolden Other States
A California bill that would require multinational corporations to report their global profits could spark similar legislation across the U.S. if lawmakers of revenue-hungry states perceive shortcomings in federal and international efforts to tackle profit shifting.
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June 05, 2026
Ind. Extends Gas Use, Excise Tax Suspension To July
Indiana will extend its suspension of gasoline use and excise taxes by another month under an executive order signed by the governor to address rising fuel costs driven by the Iran war.
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June 05, 2026
Philly Mayor's Hotel, Ride-Share Taxes Nixed By Council
Philadelphia would not increase its tax on hotel stays in the city, impose a tax on ride-sharing or impose a tax on retail deliveries in the city in a draft 2027 budget passed by the City Council without the mayor's tax proposals.
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June 05, 2026
Neb. Justices Say MLB Can't Protest $2.5M Tax Recapture
The Nebraska Supreme Court ruled Friday that a division of Major League Baseball can't protest the state tax agency's denial of its tax incentive transfer to a third party for a data center project and the recapture of $2.5 million in sales tax because it failed to file the protest timely.
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June 05, 2026
Tyson Can't Recoup Arkansas Tax Paid On Chicken Pallets
Tyson Chicken and subsidiaries do not merit a refund of Arkansas sales tax on wood pallets they rented to transport chicken, the Arkansas Supreme Court ruled, upholding a trial court decision.
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June 05, 2026
Taxation With Representation: Simpson Thacher, Fried Frank
In this week's Taxation With Representation, Berkshire Hathaway Inc. takes Taylor Morrison Home Corp. private, global real estate investment company Kennedy Wilson forms a residential joint venture with Netherlands pension services provider APG, and Wellington Management acquires Hartford Funds from insurer The Hartford.
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June 05, 2026
Mass. Clarifies Surtax Withholding For Performers, Movies
Companies paying performers and certain others in Massachusetts and those claiming the state's motion picture production tax credit must withhold the state's high-earner surtax from those payments where applicable, according to regulations finalized Friday.
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June 05, 2026
Colo. Narrows Downloadable Software Sales Tax Exemption
Colorado will narrow its sales tax break for downloadable software and provide tax relief for restaurants, with most of the revenue from the package dedicated to a family tax credit, under legislation signed by Gov. Jared Polis.
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June 04, 2026
Wayfair Can Guide PL 86-272 Analysis, MTC Atty Says
U.S. Supreme Court precedent involving virtual presence that businesses can have for state sales tax purposes is applicable to interpreting how a 1950s-era federal law that shields companies from state income taxes applies to modern commerce, a Multistate Tax Commission attorney said Thursday.
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June 04, 2026
State Tax Pros Say Federal Coupling Is No Longer Routine
States' decisions of whether to conform their tax codes to the federal code, at one time a matter of routine, have become increasingly complex, state tax professionals said Thursday.
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June 04, 2026
Feds Appeal Trade Court's Emergency Tariff Refund Order
The federal government has appealed the U.S. Court of International Trade's order requiring refunds on all duties paid under the International Emergency Economic Powers Act after the U.S. Supreme Court struck them down this year, according to filings in the trade court and Federal Circuit.
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June 04, 2026
Wash. Justices Won't Review Card Processor's Tax Refund
Washington state's high court declined to review a lower court decision finding that the state's tax agency wrongly included fees charged by issuing banks in a credit card processor's gross income calculation.
Expert Analysis
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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.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.