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State & Local
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June 02, 2026
Calif. Taxpayer's Unclaimed Property Refund Claim Is Moot
A California taxpayer's unclaimed property tax refund is rendered moot because she received the refund from the state Franchise Tax Board, the Office of Tax Appeals said.
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June 02, 2026
Calif. Mini-Mart's License Properly Suspended, OTA Says
A California mini-mart that failed to keep proper records for cigarette and tobacco sales had its retailer license properly suspended for five days, the state's Office of Tax Appeals ruled.
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June 02, 2026
NH Spreads Out Future Cuts To Biz Tax Carryforward Limits
New Hampshire will spread out future reductions of credit carryforward limits for state business tax purposes under a bill signed by the governor.
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June 02, 2026
Samsung Follows Exxon From NJ To Texas
After less than a year in a new building in New Jersey, Samsung said it plans to move its headquarters to Texas by the end of 2026, wrapping up a more than 40-year run of corporate residency in the Garden State.
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June 02, 2026
Colorado Extends Conservation Easement Income Tax Credit
Colorado is extending its conservation easement tax credit for five years under legislation signed by Gov. Jared Polis.
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June 01, 2026
NY Panel Probes Professor's Challenge Of Remote Tax Bill
New York appellate court justices pressed a New York university professor Monday over his arguments that the state illegally subjected him to income tax for days he worked from his home in Connecticut while the school was closed during the coronavirus pandemic.
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June 01, 2026
No Illinois Stadium Bill For Bears As Legislative Session Ends
The Chicago Bears on Monday kept the door open to staying in Illinois instead of moving to Indiana, hours after the state's Senate failed to act on a tax incentive bill for a proposed stadium before the legislative session ended.
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June 01, 2026
Calif. OTA Says Ken's Foods Lost State Income Tax Shield
Massachusetts-based manufacturer of dressings, sauces and marinades Ken's Foods exceeded the protections of a federal law that shields certain activities from state income tax, the California Office of Tax Appeals said in an opinion released Monday.
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June 01, 2026
Paychex Urges NY Court To Nix Employer Org. Tax Rules
Paychex's interpretation of New York state law, arguing that professional employer organizations should be able to include certain expense reimbursements in their tax calculations, is correct and regulations to the contrary should be overturned, an attorney told a state appellate court Monday.
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June 01, 2026
Conn. Alters Pot Tax, Gives Cities Aid To Cut Property Taxes
Connecticut will change its cannabis tax structure, provide funding to local governments for property tax reductions and make other tax changes under a 2027 budget bill signed by the governor.
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June 01, 2026
$2.6M Refund Denial Yields Confusion, Sunoco Tells NY Court
A New York Tax Tribunal decision prohibiting Sunoco from including its oil sales to third parties intended as inventory exchanges when computing its business activity allocable to New York would result in confusion for other companies, the company told a state court Monday.
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June 01, 2026
Md. Tax Dept. To Study Blockchain Use For Property Disputes
Maryland's Department of Assessments and Taxation will study the use of blockchain technology for verifying real property ownership and assess the technology's potential to help resolve certain property disputes under a bill signed by the governor.
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June 01, 2026
Md. Authorizes Tax Credits For Service Station Conversions
Maryland authorized local governments to grant property tax credits for service stations that are converted to other uses under legislation signed by the governor.
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June 01, 2026
Justices Reject Fla.'s Challenge To Calif. Apportionment Rule
The U.S. Supreme Court declined Monday to weigh Florida's claims that a special apportionment rule in California unconstitutionally discriminates against interstate commerce by penalizing corporations that operate outside California.
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May 29, 2026
Ohio Justices Reject School Boards' Tax Appeal Claims
An Ohio law that bars school boards from appealing decisions involving valuations of properties they don't own or lease to the state Board of Tax Appeals doesn't allow them to bring those cases to county courts instead, the state Supreme Court ruled Friday.
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May 29, 2026
Md. Expands Urban Agriculture Property Tax Credit Eligibility
Maryland loosened eligibility requirements for a local option property tax credit for urban agricultural activities under a bill signed by the governor.
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May 29, 2026
State & Local Tax Takeaways From May
From a New York opinion on federal preemption of a state rule to an argument on income-producing activity in South Carolina and a New Hampshire dispute over capital loss carrybacks in a combined group, May was a busy month for state and local tax cases. Here, Law360 looks at these and other highlights from the past month.
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May 29, 2026
Md. To Study Potential Tax Break For Farm Electricity
Maryland directed its comptroller to study and report on exempting electricity from the state's sales tax when used for certain agricultural purposes under a bill signed by the governor.
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May 29, 2026
La. Panel Tosses Phillips 66's Late Appraisal In Valuation Fight
A Phillips 66 oil refinery can't submit an appraisal that it received in its protest of a $1.72 billion valuation of its property because the company didn't order the appraisal before the deadline to lodge its complaint, a Louisiana appeals court ruled.
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May 29, 2026
Pa. Temporarily Drops Business Income Rule Proposal
A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has been rescinded after years of concerns raised by stakeholders.
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May 29, 2026
Taxation With Representation: Latham, White & Case, Vischer
In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Ltd. says it plans to go public by merging with a special purpose acquisition company, NewHold Investment Corp. III.
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May 29, 2026
NY Tribunal Remands Fight Over Interest In Co.'s Tax Protest
A New York tribunal remanded a dispute over how sales tax overpayments from two market research firms should affect interest in their tax refund claims, saying an administrative law judge needs to examine the issue further.
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May 29, 2026
Hawaii Conforms To Fed. Tax Law For Income, Estate Taxes
Hawaii conformed its laws for income tax and estate and generation-skipping transfer tax to the Internal Revenue Code as amended through the end of 2025 under a bill signed by the governor.
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May 28, 2026
Ohio Governor Pauses Data Center Tax Breaks
Ohio became the most recent state to signal the growing unease in giving tax breaks to data centers as Gov. Mike DeWine said he directed the state tax credit authority to pause consideration of any new exemption requests.
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May 28, 2026
Philly Hotel Tax Proposal Reduced In Tentative Agreement
Philadelphia would increase its hotel tax rate by six-tenths of a percentage point, down from the originally proposed 2-percentage-point increase in the city's budget proposal, after a tentative agreement was reached between the mayor and stakeholders.
Expert Analysis
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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.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.