State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • May 28, 2026

    Minn. Adds Property Tax Break, Adopts Federal Changes

    Minnesota will conform with recent federal corporate tax changes, extend its workaround of the cap on deductions for state and local tax payments and provide property and vehicle tax breaks under an omnibus bill signed by Gov. Tim Walz.

Expert Analysis

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    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.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    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.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    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.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    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.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    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.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    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.

  • Death, Taxes And Relocations: SALT In Review

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    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.

  • Attorneys Must Act Now To Protect Judicial Independence

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    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.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “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.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    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.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    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.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

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