US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
State & Local
-
July 20, 2026
Idaho Revenues Through Fiscal Year $172M Over Estimate
Idaho's general fund revenue collection from July 2025 through June exceeded estimates by $172 million, according to the state Division of Fiscal Management, but trailed last year's total collection.
-
July 20, 2026
No Colo. Sales Tax On Wholesale Buys Abroad, Dept. Says
Sales by Colorado wholesalers to customers abroad for resale are not subject to sales and use tax, the state Revenue Department said, but the seller has the burden of proving the transaction is exempt.
-
July 20, 2026
Meet The Attys Vying For Position 1 On The Wash. High Court
A civil rights litigator who left a top role at the Washington state attorney general's office last fall to step in for a retiring state Supreme Court justice is vying this election season to retain the seat for the next two years, drawing opposition from a Ballard Spahr LLP tax attorney and a longtime family law practitioner.
-
July 17, 2026
Conn. Justices Bar Town From Killing Errant Forest Tax Break
A Connecticut municipal assessor did not have the authority to terminate a property tax break for forest use that was erroneously granted, the state Supreme Court said Friday, suggesting that state lawmakers could clarify the law on the matter.
-
July 17, 2026
Md. Justices Remand Utility's $2.4M Sales Tax Refund Ruling
Equipment purchased by a Maryland utility was exempt from sales tax, the state Supreme Court ruled Friday while remanding the case for the lower court to consider the timeliness of the company's refund request that led to a tax court judgment of $2.4 million plus interest.
-
July 17, 2026
Mich. Senate Resolution Seeks 5% Surtax On High-Earners
Michigan voters would be asked to approve a 5% surtax on individuals with more than $500,000 in taxable income under a constitutional amendment introduced in the state Senate.
-
July 17, 2026
Wash. Income Tax Challenge Qualifies For Ballot
A Washington state initiative that would bar taxation of individual income and, in turn, repeal a recently approved high-earner tax has received enough signatures to appear on the November 2026 ballot, the secretary of state's office said Friday.
-
July 17, 2026
La. Tweaks Proposed Tax Exemption Rule For Digital Products
The Louisiana Department of Revenue on Friday altered definitions in a proposed rule on sales tax exemptions for certain digital products and services used by businesses after the agency received feedback from interested parties.
-
July 17, 2026
Taxation With Representation: Freshfields, Slaughter And May
In this week's Taxation With Representation, Uber Technologies Inc. buys food delivery company Delivery Hero SE, engineering group ABB Ltd. acquires flow technology company Rotork PLC, and Eli Lilly and Co. buys drug developer AtaiBeckley Inc.
-
July 17, 2026
La. Rule Would Clarify Tax On Immovable Property In Oil, Gas
The Louisiana Department of Revenue proposed a regulation Friday outlining when contractors that work on immovable properties in the oil and gas industry can prove that no sales or use tax is due on materials used in performing their services.
-
July 17, 2026
Wash. Dept. Notifies End Of Data Center Sales Tax Exemption
Washington will no longer give refurbished data centers a sales and use tax exemption because the exemption has expired, the state Department of Revenue announced.
-
July 17, 2026
Skill Games, Grinch Bots: A Midyear Pa. Legislation Review
Two major rulings from the Pennsylvania Supreme Court have left it up to the Legislature to address "skill games" and second-degree murder sentences, while other pending bills would tackle a long-standing challenge in administering elections, and make it harder for scalpers to snatch up high-demand tickets or products online.
-
July 16, 2026
Mich. Appeals Panel Says Tax Sale Claims Must Follow Statute
The Michigan Court of Appeals has affirmed a lower court's dismissal of a suit brought by former property owners seeking the return of surplus proceeds from tax foreclosure sales, saying in a published opinion the property owners did not follow the necessary statutory process when filing their complaint.
-
July 16, 2026
Tax Filers Seek Class Cert. In Google Privacy Suit
Online tax return filers who alleged Google's tracking tool effectively eavesdropped on their confidential tax information asked a California federal judge to certify several classes in their suit against the search giant.
-
July 16, 2026
NY Panel Rejects Hotel Co. Fight Over $15M Tax Assessments
A hotel refurbishing business failed to prove that New York's tax agency lacked a rational basis for imposing about $15 million in corporate tax assessments stemming from denied deductions, a state appeals court ruled Thursday, saying the company didn't provide sufficient records to support its case.
-
July 16, 2026
NY ALJ Says Divorce Property Credit Triggered Transfer Tax
A man who received a $36 million credit on a $72 million New York apartment property following a divorce from his wife owes real estate transfer tax on the credit, a state administrative law judge held in an opinion released Thursday.
-
July 16, 2026
Ashurst Perkins Adds Tax Pro In LA From Stradling Yocca
Ashurst Perkins Coie announced Thursday that it has bolstered its tax practice with a Los Angeles-based partner who came aboard from Stradling Yocca Carlson & Rauth PC.
-
July 16, 2026
Ind. Revenue Dept. Says Cloud-Based Platform Not Taxable
Cloud-based educational services available through a company's website are not subject to sales tax, the Indiana Department of State Revenue said, as the customers don't have permanent ownership of the software.
-
July 16, 2026
NY Tax Collections Through June Up $3.7B From Last Year
New York's total revenue collection from April through June outpaced the same period last fiscal year by $3.7 billion, according to the state Department of Taxation and Finance.
-
July 16, 2026
Ill. Revenue Tops Estimate For Year By $420M
Illinois' general fund revenue collection from July 2025 through June exceeded a forecast by $420 million, according to the state's Office of Management and Budget.
-
July 16, 2026
Colo. Tax Cap Backers Submit Signatures For Ballot Proposal
Backers of a proposed Colorado ballot measure to cap the state's income tax rate at its current level submitted the petition for the measure to state election officials for a review of the signatures required to place the measure before voters in November.
-
July 16, 2026
Minn. Court Denies Religious Tax Break For Leased Property
A Minnesota property owned by a church and leased to a nonprofit organization doesn't qualify for a tax break as a house of worship, the state's tax court said, but a break may be allowed for its use as a public charity.
-
July 15, 2026
Circuit-By-Circuit Guide To The US Supreme Court's Term
Federal appeals courts had wide-ranging successes and struggles during the U.S. Supreme Court's recently completed term: One had its best showing in years following its worst showing in years; one felt déjà vu after recently starting to find favor with the justices; and one saw its reputation for independence occupy a rare role in the Supreme Court spotlight.
-
July 15, 2026
New Tactics In The Data Center Wars: Incentives, Moratoriums
A rising tide of public opposition and scrutiny of artificial intelligence has culminated in several states repealing tax incentives for data centers and one state enacting the nation's first moratorium, prompting developers to look for friendlier pastures.
-
July 15, 2026
Title Co. Can't Keep Tax Refund, Wash. Panel Rules 2nd Time
A Washington appeals panel handed a win again to the state Department of Revenue, reversing a lower court order that the department owed an $11 million tax refund to a title insurance and settlement services company.
Expert Analysis
-
Law School's Missed Lesson: Diagnose Before Arguing
Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.
-
Judges On AI: How Courts Can Survive The Tech Revolution
Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.
-
A Ruling That Defies Logic In New York: SALT In Review
From a ruling on P.L. 86-272 in New York state to the Illinois governor's call to defund his state's independent tax tribunal, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
3 AI Adoption Mistakes GCs Should Avoid
The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.
-
4 Emerging Approaches To AI Protective Order Language
Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.
-
Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved
While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady.
-
Speed Jigsaw Puzzling Makes Me A Better Lawyer
My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.
-
2 AI Snafus Show Why Attys Can't Outsource Judgment
The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.
-
Do Androids Dream Of Paying No Taxes? SALT In Review
From tax incentives for data centers to Washington state's new income tax on high earners, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Improving Well-Being In Law, 10 Years After Landmark Study
An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.
-
Mitigating Multistate Risks As California Expands Tax Reach
Though California's new sourcing rules and extension of the pass-through entity election have created uncertainty, practitioners should file protective returns to respect the law's ambiguity and take certain other steps to protect clients from the costs of losing a future audit, says attorney Delina Yasmeh.
-
E-Discovery Quarterly: Recent Rulings On ESI Control
Several recent federal court decisions have perpetuated a split over what constitutes “control” of electronically stored information — with judges divided on whether the standard should turn on a party's legal right or practical ability to obtain the information, say attorneys at Sidley.
-
Anticipating The Justices' Potential Ruling On Tax Takings
Recent oral arguments in the U.S. Supreme Court case Pung v. Isabella focused on rules for valuation, timing and administrability of tax auction proceeds and whichever method the court adopts for determining just compensation, it will have far-reaching impacts on tax collection, homeowners' equity and the secondary market for tax-foreclosed property, say attorneys at Holland & Knight.