State & Local

  • 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.

  • August 07, 2026

    Ohio Board Denies Graveyard Tax Break For Residence

    A residential property where an individual and pets are buried doesn't qualify as a tax-exempt graveyard, the Ohio Board of Tax Appeals ruled.

  • August 07, 2026

    Taxation With Representation: Slaughter And May, Covington

    In this week's Taxation With Representation, U.K. real estate investment trust Segro's board agrees to a share offer from U.S. rival Prologis with a partial cash alternative, Curium acquires fellow radiopharmaceutical company Lantheus Holdings Inc., and investment firm KKR buys medical device company Integer Holdings Corp.

  • August 07, 2026

    Mont. Revenue In July $8M Below Last Year

    Montana's general fund revenue in July was $8 million below the same month last year, according to the state Department of Revenue.

  • August 07, 2026

    Texas Revenue Through July Up 3% From Last Year

    Texas' revenue collection from September 2025 through July exceeded the total for the same period last fiscal year by 3%, according to the state comptroller.

  • August 07, 2026

    Mass. Revenue In July Rises By $398M

    Massachusetts' tax revenue collection in July was $398 million ahead of last year, according to the state Department of Revenue.

  • August 06, 2026

    Ga. Drops Uber Tax Appeal After State High Court Loss

    Georgia's tax agency and Uber have settled their dispute over whether the ride-hailing company was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the Georgia Court of Appeals said in an order Thursday.

  • August 06, 2026

    Netflix, Colo. Tax Fight Highlights Ambiguity Over Tech Taxes

    Netflix's long-running challenge to Colorado's streaming tax, which ended in a settlement before the state Supreme Court last month, highlighted the need for state guidance on how decades-old sales tax statutes can apply to the digital economy, practitioners said.

  • August 06, 2026

    NJ Tax Court Can't Relax Couple's Tax Bill Before Challenge

    The New Jersey Tax Court said Thursday that it cannot relax a couple's property tax assessment payments despite being granted legislative authority, because the couple must first challenge the assessment with the county board.

  • August 06, 2026

    Jones Day Hires Morgan Lewis Tax Partner In DC

    Jones Day has hired a former Morgan Lewis & Bockius LLP tax attorney who spent more than 11 years representing multinational businesses, partnerships, and high-net-worth individuals, the firm announced Wednesday.

  • August 06, 2026

    Biz Groups Back Energy Co.'s $8M Tax Case To Mich. Justices

    Wholesale electricity sales to a regional grid operator should be sourced to the states of their final customers, business groups told the Michigan Supreme Court, backing the company's appeal of an $8 million state tax bill.

  • August 06, 2026

    Kansas Tax Collection In July Up $40M From Estimate

    Kansas' total receipts in July beat budget forecasts by $40 million, according to the state Division of the Budget.

  • August 06, 2026

    Iowa Revenue Collection In July Grows By $46M

    Iowa's general fund receipts in July rose $46 million compared with the same month last year, according to the state Department of Management.

  • August 06, 2026

    Ark. Revenue In July Beats Forecast By $26M

    Arkansas' net revenue in July outpaced forecasts by $26 million, according to the state Department of Finance and Administration.

  • August 06, 2026

    Fla. Net Revenue In Fiscal Year Beats Estimate By $870M

    Florida's net revenue from July 2025 through June outpaced budget projections by $870 million, according to the state Office of Economic and Demographic Research.

Expert Analysis

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    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

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    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

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    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

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    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
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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

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