State & Local
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January 15, 2026
Mass. OKs Apprenticeship Tax Credit For AI, Defense
Occupations featuring AI-related credentials and defense manufacturing, along with other manufacturing occupations, are now eligible for Massachusetts' apprenticeship tax credit, Gov. Maura Healey said.
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January 15, 2026
StubHub Loses Wis.' Appeal Over $8.5M Tax On Ticket Sales
StubHub was correctly assessed $8.5 million in sales tax by the Wisconsin Department of Revenue, a state appeals court panel ruled, reversing a lower court decision finding the company not liable for the tax.
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January 15, 2026
Colo. Bill Would Allow Taxes On Vacant Residential Property
Colorado would authorize local governments to impose taxes on vacant residential properties under a bill introduced in the state House of Representatives.
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January 15, 2026
NJ Requires Update Of Requirements For Ag Land Taxation
New Jersey will require a state committee to periodically adjust gross sales and income requirements for land to be deemed devoted to agricultural and horticultural use for assessment and tax purposes under a bill signed by Gov. Phil Murphy.
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January 15, 2026
RJ Reynolds Asks ITC To Probe Vape Restriction Violations
R.J. Reynolds Tobacco Co. is pushing the U.S. International Trade Commission to open an investigation into China-based competitors' alleged skirting of vape restrictions in order to illicitly grow their market share.
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January 15, 2026
Colo. House Bill Seeks Sales Tax Break For Data Centers
Colorado would provide a sales tax exemption for purchases from data center owners committed to hitting certain investment benchmarks under a bill introduced in the state House of Representatives.
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January 15, 2026
Georgia Governor Pitches Income Tax Rate Cut, Rebates
Georgia would cut its corporate and personal income tax rate and provide $1 billion in rebates for taxpayers under a plan pitched Thursday by Gov. Brian Kemp.
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January 15, 2026
Murphy's Legacy: 3 Political Battles Of NJ Gov.'s Tenure
From bare-knuckled fights over "millionaires taxes" to a court showdown that brought about the collapse of the state's "county line" ballot system, Gov. Phil Murphy's eight-year run as New Jersey governor had its share of major political and legal battles.
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January 15, 2026
Neb. Gov. Urges Lawmakers To Deliver Tax Cuts
Nebraska's governor called on lawmakers to cut taxes and spending during his State of the State address Thursday and lent his support to proposed tax breaks for businesses that bring in workers.
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January 15, 2026
NJ Lawmakers OK Expanded Info Disclosure For Payroll Tax
New Jersey would expand the scope of state tax return information that may be disclosed to a municipality that administers an employer payroll tax under a bill approved by state lawmakers.
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January 15, 2026
Ala. Bill Seeks To Refund Nonresident Sales Tax Payments
Alabama would require municipalities to refund sales and use tax amounts paid by nonresidents under a bill introduced in the state Senate.
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January 15, 2026
Idaho Revenues Through December Up $102M From Forecasts
Idaho's general fund revenue collection from July through December outpaced estimates by $102 million, according to the state Division of Financial Management.
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January 14, 2026
Nebraska Bill Would Create Social Media Data Collection Tax
Nebraska would levy an excise tax on certain social media platforms under a bill introduced in the state Legislature.
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January 14, 2026
RI Bill Seeks Income Tax Exemption For Bitcoin Transactions
Rhode Island would temporarily exempt some Bitcoin transactions from state income tax under a bill introduced in the state Senate.
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January 14, 2026
RI Senate Bill Would Impose Sales Tax On Digital Ad Services
Rhode Island would impose a tax on purchases of digital advertising services under a bill introduced in the state Senate.
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January 14, 2026
Nebraska Bill Would End Zoo Admission Sales Tax Break
Nebraska would end its sales tax exemption for zoo and aquarium admissions under a bill introduced in the state's unicameral Legislature.
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January 14, 2026
Va. Revenues Through December Up $1.22B From Last Year
Virginia's general fund revenues from July through December rose $1.22 billion compared to the same period last year, according to the state Secretary of Finance.
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January 14, 2026
NJ Legislature OKs Entertainment Renovation Tax Credit
New Jersey would allow certain sports and entertainment renovation projects to claim an income tax credit under an economic development program if a bill passes in the state Legislature.
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January 14, 2026
Wash. Gov. Backs Plan For Tax On Millionaires
Washington state residents earning more than $1 million in a single year would be subject to a nearly 10% tax on that income under a plan backed by the state's governor.
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January 14, 2026
Rescheduling Won't Ease Headaches For Cannabis Landlords
Smoking pot may soon become less legally perilous under federal law, but the risks of owning a marijuana farm or dispensary appear likely to remain, attorneys and experts say.
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January 14, 2026
NJ Lawmakers OK Changes To Film Tax Break Qualified Costs
New Jersey would modify which costs could be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill approved by state lawmakers.
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January 14, 2026
RI Budget Plan Would Roll Back Gas Tax Increase, Gov. Says
Rhode Island Gov. Daniel McKee's budget proposal will include reversing a two-cent increase to the state's gas tax enacted last year, he said in his State of the State address.
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January 14, 2026
Iowa Gov. Pitches Property Tax Breaks In State Address
Iowa would bring down local property tax rates by putting into place a series of rate-reducing measures pitched by the governor in her State of the State address.
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January 14, 2026
Ky. General Revenue Through December Down $52M
Kentucky's general fund revenue collection from July through December lagged behind last year by $52 million, according to the Department of Revenue.
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January 14, 2026
Pa. Revenue Through Dec. Beats Forecast By $239M
Pennsylvania's general fund revenue collection from July through December outpaced a forecast by $239 million, according to the state Department of Revenue.
Ohio Justices OK Tax On Co.'s Sales To Distribution Centers
The Ohio Supreme Court denied Wednesday an apparel company's bid for a gross receipts tax refund on goods the business argued were sold to an Ohio distribution center before being sent to other states, ruling that the company failed to prove where the merchandise was ultimately purchased.
DeSantis Reiterates Call For Cutting Fla. Property Taxes
Florida Gov. Ron DeSantis again urged state lawmakers Tuesday to approve a ballot measure that would cut property taxes, citing a $24 billion increase in annual property tax revenue that local governments have brought in during his tenure.
Arizona Gov. Pitches Tax Cuts, End To Data Center Break
Arizona Gov. Katie Hobbs called Monday for quick passage of her tax cut plan, including exemptions for tipped and overtime income, along with an end to the state's tax break for data centers, in her State of the State address.
Ohio Justices OK Tax On Co.'s Sales To Distribution Centers
The Ohio Supreme Court denied Wednesday an apparel company's bid for a gross receipts tax refund on goods the business argued were sold to an Ohio distribution center before being sent to other states, ruling that the company failed to prove where the merchandise was ultimately purchased.
DeSantis Reiterates Call For Cutting Fla. Property Taxes
Florida Gov. Ron DeSantis again urged state lawmakers Tuesday to approve a ballot measure that would cut property taxes, citing a $24 billion increase in annual property tax revenue that local governments have brought in during his tenure.
Arizona Gov. Pitches Tax Cuts, End To Data Center Break
Arizona Gov. Katie Hobbs called Monday for quick passage of her tax cut plan, including exemptions for tipped and overtime income, along with an end to the state's tax break for data centers, in her State of the State address.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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Rescheduling Won't Ease Headaches For Cannabis Landlords
Smoking pot may soon become less legally perilous under federal law, but the risks of owning a marijuana farm or dispensary appear likely to remain, attorneys and experts say.
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All Eyes On 2026 Elections As Ga. Lawmakers Get Into Gear
Georgia lawmakers are expected to move on from the heavyweight fight over tort reform that stole the stage last year and set their sights on elections slated for November when they return to Atlanta this month, experts told Law360.
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Top Federal Tax Cases To Watch In 2026
The application of self-employment taxes to limited partners, the economic substance doctrine's threshold and the question of whether IRS penalties need a jury's deliberation are topics federal courts likely will examine in coming decisions. Here, Law360 reviews the top federal tax cases to watch in the coming year.
Expert Analysis
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4 Ways GCs Can Manage Growing Service Of Process Volume
As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.
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The Law Firm Merger Diaries: Forming Measurable Ties
Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.
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3 Key Takeaways From Planned Rescheduling Of Cannabis
An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.
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OFAC Sanctions Will Intensify Amid Global Tensions In 2026
The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.
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5 E-Discovery Predictions For 2026 And Beyond
2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.
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Judges On AI: How Courts Can Boost Access To Justice
Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.
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In Praise Of These 10 Revenue Agencies: SALT In Review
RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.
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Hot Topics For Family Offices In 2026
For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.
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The Case For Emulating, Not Dividing, The Ninth Circuit
Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.
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5 Tariff And Trade Developments To Watch In 2026
A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.
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4 Developments That Defined The 2025 Ethics Landscape
The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.
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The Answer, In A Word, Is Federalism: SALT In Review
From the treasury secretary's view of states that resist conformity to a proposed retroactive tax on California's billionaires, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Fractional GCs Can Manage Risks Of Engagement
As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.