State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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August 05, 2026
JBS To Pay $31M In Pilgrim's Pride Investors' Control Suit
Brazil-based meat giant JBS SA agreed to pay $31 million to shareholders of its subsidiary Pilgrim's Pride Corp. to settle a suit accusing JBS, its affiliates and its Pilgrim's board appointees of unfairly increasing JBS' clout and access to dividends and tax benefits at the expense of minority shareholders of Pilgrim's.
Expert Analysis
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
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Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.