State & Local
-
August 12, 2026
Wisconsin Says Cruise Co. Isn't Shielded From State Tax
Lower courts correctly held that a Florida-based travel company has agents in Wisconsin selling travel services, an activity that exceeds Public Law 86-272's protections against state income taxes, Wisconsin's tax agency told the U.S. Supreme Court on Wednesday.
-
August 12, 2026
Conn. Justices OK Tax Penalty For Failure To File Form
A Connecticut town didn't err when it assessed a tax penalty on a property owner that failed to file an income report requested by the town's assessor, even though the assessor had sent the form to an old address, the state Supreme Court affirmed Wednesday.
-
August 12, 2026
Calif. Revenue In July Beats Forecast By $179M
California's total revenue in the first month of its 2027 fiscal year was $179 million better than expected, according to the state comptroller.
-
August 12, 2026
NYC Appeal Can't Lift 2nd Home Tax Pause, Homeowners Say
New York City will be in contempt of court if it continues with the rollout of its tax on high-value second homes that a judge temporarily paused, an attorney for homeowners challenging the tax said, arguing that the city's appeal of the order didn't halt it.
-
August 12, 2026
Rising Star: Cleary's Kylie Barza
Kylie Barza of Cleary Gottlieb Steen & Hamilton LLP has advised on several billion-dollar transactions, including Alphabet's $4.75 billion acquisition of Intersect Power, which closed in 2026, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.
-
August 12, 2026
Ind. Revenue In July Beats Forecast By $23M
Indiana's general fund revenue in July was $23 million better than expected, according to the State Budget Agency.
-
August 12, 2026
Minn. Revenue Tops Forecast By $133M In July
Minnesota's general fund revenue in July exceeded an estimate by $133 million, according to the state's Department of Management and Budget.
-
August 11, 2026
Calif. Justices Rule Oil Co. Can Seek Refund In Court
California cities cannot require businesses to pursue additional local administrative remedies before seeking tax refunds in court, the state's highest court said, rejecting a procedural defense raised in Marathon Petroleum Corp.'s long-running dispute with a city over taxes imposed on its refinery.
-
August 11, 2026
NYC Keeps 2nd Home Tax On Target After Court Halts Rollout
New York City moved to halt a judge's ruling that temporarily paused the rollout of its tax on high-value second homes, preserving the tax's implementation and current deadline for individuals to challenge the city's initial determinations about which properties may be subject to the levy.
-
August 11, 2026
Rising Star: Kirkland's William Dong
Kirkland & Ellis LLP's William Dong has served as lead tax counsel on several multibillion-dollar deals spanning industries, including a $4.75 billion sale of a data center and energy infrastructure developer to a tech giant, earning him a spot as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.
-
August 11, 2026
Mich. Homeowner Can't Lower Home Value, Court Says
A Michigan homeowner failed to prove his property value should be lowered because his renovations were home improvements that cannot affect a property's appraisal until it's sold, the state appellate court ruled.
-
August 11, 2026
Ky. Revenues In July 29% Higher Than Last Year
Kentucky's general fund revenue from last month was 29% higher than in July 2025, according to a report by the state Office of State Budget Director.
-
August 11, 2026
Ohio Revenues In July Lower Than Last Year By $71M
Ohio's general fund revenue collection in July was $71 million behind the same period last year, according to the Office of Management and Budget.
-
August 11, 2026
Ore. Estate Tax Challenged In 2028 Proposed Voter Initiatives
Oregon would end its estate tax under a pair of ballot initiatives proposed for the 2028 general election by a state lawmaker.
-
August 10, 2026
Professor Asks NY High Court To Hear Remote Work Tax Fight
A professor asked New York's highest court to hear his challenge to the state's tax on remote work that he conducted from his home in Connecticut, arguing New York's policy violated the U.S. Constitution's due process and commerce clauses.
-
August 10, 2026
Hawaii High Court Says Booking.com Can Challenge Tax Rule
Booking.com can challenge a Hawaii administrative rule that resulted in a $19 million tax bill for the company when its income was sourced to that state if the booking was located there, the Hawaii Supreme Court ruled.
-
August 10, 2026
Rising Star: Latham's Christine Mainguy
Christine Mainguy of Latham & Watkins LLP led sports live-streaming television service Fubo TV's tax team in its acquisition by Disney and advised Skechers on tax matters in its $9.4 billion take-private acquisition by 3G Capital, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.
-
August 10, 2026
Mass. Board Says $4M Museum Barge Taxable Real Property
A floating barge used in its current location since 2011 in a Boston Tea Party museum complex is real property taxable by local authorities, the Massachusetts Appellate Tax Board said in an opinion released Monday, upholding its $4 million valuation.
-
August 10, 2026
Mo. Floats Rule Applying Sales Tax On Bundled Delivery Fees
Fees for delivering leased or rented property would be subject to Missouri sales and use tax if the fees include both the delivery and pickup charges for the item under a rule proposed by the state Department of Revenue on Monday.
-
August 10, 2026
Mass. Home Sales Price Best Indicator Of Value, Board Says
The purchase price of a Massachusetts home was the strongest indicator of its value at the time, a state tax board said in an opinion released Monday, upholding a local assessor's valuations.
-
August 07, 2026
NYC Homeowners Say City Flubbed 2nd Home Tax Launch
A trio of New York City homeowners sued over the city's implementation of the "pied-à-terre" tax on certain second NYC homes, claiming the city shouldn't have made their names and addresses public, and also wrongly "foisted onto" residents the burden of proving they're not subject to the tax.
-
August 07, 2026
Wash. AG's 'Neutral' Income Tax Repeal Description Can Stand
Washington's descriptions of a November ballot measure that would repeal a recently passed income tax on individual earnings over $1 million will remain largely unchanged despite pushback from activists, according to bench rulings Friday from two superior court judges in Olympia.
-
August 07, 2026
Omnibus Tax Bill Holds Key Developments For North Carolina
North Carolina's omnibus tax bill, signed July 2 by Democratic Gov. Josh Stein, went beyond federal tax conformity and a new tax on prediction markets to make some key technical changes tax professionals should be aware of. Here, Law360 presents these North Carolina tax developments to know.
-
August 07, 2026
Colo. Wrongly Denied Asset Manager $1M Refund, Suit Says
The Colorado Department of Revenue incorrectly denied a $1 million income tax refund to an asset management corporation after failing to accept an amended return and new sales factor, the corporation told a state court.
-
August 07, 2026
Judge Pans Atty's Effort To Sink Partnership's Tax Scam Suit
A precious metals partnership and its members should be allowed to pursue their suit alleging an attorney and others conspired to bilk them out of $12 million while advocating an unlawful tax strategy, a Colorado federal magistrate judge recommended, finding the court had jurisdiction in the case.
Expert Analysis
-
Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
-
Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
-
Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
-
What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
-
Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
-
When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
-
Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
-
How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
-
State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.
-
Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
-
Revamped Opportunity Zones Can Aid Clean Energy Projects
The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.
-
Sales And Use Tax Strategies For Renewables After OBBBA
With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.