State & Local

  • August 28, 2026

    Ala. Taxpayers Can Claim Loss On $1.2M Scam, Tribunal Says

    An Alabama couple should be allowed to deduct the loss of a considerable amount of their life savings after falling victim to a scam, the state Tax Tribunal ruled.

  • August 28, 2026

    NJ Law Requires Data Centers To Report Utility Usage

    New Jersey Gov. Mikie Sherrill signed a bill into law on Aug. 27 that requires data centers in the state to provide the New Jersey Board of Public Utilities with semiannual water and energy usage reports.

  • August 28, 2026

    Trump Denied New Bid To Federalize Hush Money Prosecution

    A New York federal judge on Friday again denied President Donald Trump's bid to move his criminal hush money conviction out of state court, finding as he did earlier that a federal law defense that Trump was operating in his official capacity would be meritless.

  • August 28, 2026

    Mich. Revenue Through July Climbs $1.18B From Last Year

    Michigan's general fund revenue from October through July exceeded the same period last fiscal year by $1.18 billion, according to the State Budget Office in a report released Friday.

  • August 27, 2026

    NY ALJ Denies $1.7M Tax Refund For Late Filing

    Two New York residents failed to timely request a roughly $1.7 million income tax refund because they filed an amended return to claim tax credits several years after the statute of limitations expired, a state administrative law judge said in a determination released Thursday.

  • August 27, 2026

    MARTA, Atlanta Reach $52M Deal In Lengthy Tax Dispute

    The Metropolitan Atlanta Rapid Transit Authority and the city of Atlanta announced a $52 million settlement Thursday to end their yearslong dispute over the amount of sales tax proceeds allocated for its enhanced bus service.

  • August 27, 2026

    Calif. Bill Requires Tax Break Review

    The nonpartisan California legislative analyst's office would be required to review and evaluate certain tax expenditures that have not been previously reviewed under a bill passed by the state Legislature.

  • August 27, 2026

    Colo. Ballot Push For Road Funding Ends After Deal Reached

    A Colorado ballot measure seeking to shift hundreds of millions of dollars in state funds to road and highway projects will be withdrawn, backers said Thursday, because state officials have committed to a funding strategy for transportation needs.

  • August 27, 2026

    Ind. Tax Dept. Says Biz Owed Sales Tax Refund

    The Indiana Department of State Revenue said that an out-of-state business was wrongly denied a sales tax refund for its purchases from a printing company in the state.

  • August 27, 2026

    Ind. Tax Dept. Says Ill. Married Couple Wrongly Taxed

    The Indiana Department of State Revenue said it wrongly assessed individual income tax on an Illinois couple's total income rather than just the winnings they earned while gambling in the state.

  • August 27, 2026

    Ind. Dept. Says Co.'s Tax Credits Incorrectly Adjusted

    The Indiana Department of State Revenue said a company's corporate income tax refund was incorrectly reduced after the agency adjusted its credits in a memorandum of decision.

  • August 27, 2026

    UN Cross-Border Tax Draft Risks Double Taxation, NFTC Says

    A proposed cross-border services tax framework from the United Nations could lead to double taxation due to its wide-ranging scope and broad sourcing rules, the National Foreign Trade Council said.

  • August 26, 2026

    Coffee Seller's Tax Suit Counterclaims Belong In Calif.

    The founder of a California coffee equipment manufacturer asked a Colorado state court judge Monday to dismiss the bulk of counterclaims from the founder of a Colorado coffee equipment provider who allegedly hid his company's true tax designation on a loan application to push through a merger.

  • August 26, 2026

    NH Justices Reject Hologic's Capital Loss Carryback

    Hologic Inc., a medical technology company focused on women's health, cannot use a capital loss carryback by one member of a combined group to offset the gains of another group, the New Hampshire Supreme Court ruled, reversing a trial court.

  • August 26, 2026

    Texas Appeals Court Says Co.'s Gear Correct On Tax Rolls

    A Texas appeals panel ruled Wednesday that a company's natural gas compressors leased in Frio County were correctly listed on that locality's tax rolls despite the company's claims that the equipment was assessed in multiple jurisdictions.

  • August 26, 2026

    NJ Can't Shield Docs From Tax Hike Challengers, Court Says

    The New Jersey Office of Legislative Services must disclose certain information relating to its calculations of a revenue estimate for a 2018 tax increase on income above $5 million, a state appeals court ruled, siding with a couple who are challenging the tax's retroactive application.

  • August 26, 2026

    Ore. Homeowner Hit With $19K In Fees, Penalties By Tax Court

    An Oregon homeowner must pay $15,000 in attorney fees and $4,000 in penalties after consistently maintaining an unreasonable position in challenges to his property tax assessment, the state tax court ruled Tuesday.

  • August 26, 2026

    Del. Net Receipts In July Up $21M From Last Year

    Delaware's net receipts in the first month of the 2027 fiscal year exceeded those of July 2025 by $21 million, according to the state Department of Finance.

  • August 25, 2026

    Ala. Won't Tax Nonresident Teleworkers, Revenue Dept. Says

    Employers in Alabama should generally not withhold state income tax from wages paid to nonresident employees working in other states, the state tax department said Tuesday, notwithstanding a tribunal order that allowed the taxation of such teleworkers.

  • August 25, 2026

    Mastercard Says Pa. Sourcing Reg Would Subvert Uniformity

    A proposed regulation from the Pennsylvania Department of Revenue would create a lack of uniformity between credit card companies and others regarding the sourcing of receipts, Mastercard told the department in comments on the regulation.

  • August 25, 2026

    Calif. Tax Board Clarifies Overpayment, Overcollection

    An overpayment occurs when a resident or business pays more than their true tax liability, and an overcollection occurs when the tax agency collects more than is due because of a mechanical or clerical error, the California Franchise Tax Board said Tuesday.

  • August 25, 2026

    Mo. Medical Co. Denied Tax Breaks Over Bonus Policy

    A nonprofit operator of medical clinics is ineligible for a charitable tax exemption for a host of its properties in three Missouri counties because bonuses for some of its leadership employees are tied to the organization's net earnings, the state Tax Commission ruled.

  • August 25, 2026

    ND Revenues Through June Lag Forecast By $44M

    North Dakota's general revenues through June was $44 million lower than expected, according to the state Legislative Council in a report released Tuesday.

  • August 25, 2026

    Nevada Sales Tax Revenue Through Fiscal Year Up $572M

    Nevada's sales and business tax collection from July 2025 through June exceeded the previous fiscal year by $572 million, but revenue from its excise taxes fell, according to the state Department of Taxation.

  • August 24, 2026

    Reporting Prediction Market Wins A Safe Bet Amid IRS Silence

    The IRS has yet to clarify how it will treat money people pocket from trading event contracts on prediction market platforms, but specialists urge against taking the agency's silence as an excuse to omit wins and losses from returns.

Expert Analysis

  • 3 AI Adoption Mistakes GCs Should Avoid

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    The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

  • 4 Emerging Approaches To AI Protective Order Language

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    Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

  • Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

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    While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

  • Speed Jigsaw Puzzling Makes Me A Better Lawyer

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    My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.

  • 2 AI Snafus Show Why Attys Can't Outsource Judgment

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    The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.

  • Do Androids Dream Of Paying No Taxes? SALT In Review

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    From tax incentives for data centers to Washington state's new income tax on high earners, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Improving Well-Being In Law, 10 Years After Landmark Study

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    An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.

  • Mitigating Multistate Risks As California Expands Tax Reach

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    Though California's new sourcing rules and extension of the pass-through entity election have created uncertainty, practitioners should file protective returns to respect the law's ambiguity and take certain other steps to protect clients from the costs of losing a future audit, says attorney Delina Yasmeh.

  • E-Discovery Quarterly: Recent Rulings On ESI Control

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    Several recent federal court decisions have perpetuated a split over what constitutes “control” of electronically stored information — with judges divided on whether the standard should turn on a party's legal right or practical ability to obtain the information, say attorneys at Sidley.

  • Anticipating The Justices' Potential Ruling On Tax Takings

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    Recent oral arguments in the U.S. Supreme Court case Pung v. Isabella focused on rules for valuation, timing and administrability of tax auction proceeds and whichever method the court adopts for determining just compensation, it will have far-reaching impacts on tax collection, homeowners' equity and the secondary market for tax-foreclosed property, say attorneys at Holland & Knight.

  • 2 Discovery Rulings Break With Heppner On AI Privilege Issue

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    While a New York federal court’s recent ruling in U.S. v. Heppner suggests that some litigants’ communications with AI tools are discoverable, two other recent federal court decisions demonstrate that such interactions generally qualify for work-product protection under the Federal Rules of Civil Procedure, says Joshua Dunn at Brown Rudnick.

  • What's Right Isn't Always Easy To Swallow: SALT In Review

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    From vodka warehoused in Maine to Nebraska's new excise on something called kratom, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Calculating Damages In IEEPA Tariff Refund Litigation

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    To calculate damages in the spate of refund litigation triggered by the U.S. Supreme Court's recent decision invalidating tariffs collected under the International Emergency Economic Powers Act, the central question will be how to determine where in the supply chain their economic burden ultimately came to rest, say analysts at Charles River Associates.

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