State & Local

  • June 24, 2026

    Uber Fights Ohio Receipts Tax On Captive Insurer Premiums

    Uber asked the Ohio Board of Tax Appeals to exclude a captive insurer's premiums from the ride-hailing company's gross receipts that are subject to Ohio tax, arguing state law bars the premiums from being included in its tax base.

  • June 24, 2026

    Kalshi Sues Ill. Officials Over Sports Event Contracts Law

    Kalshi sued Illinois Gov. J.B. Pritzker and other top state officials in Illinois federal court Tuesday to block the enforcement of a new law that requires prediction-market exchanges offering sports event contracts to obtain an Illinois gambling license and comply with state gambling regulations, saying federal law preempts those requirements.

  • June 24, 2026

    Colo. Transportation Funding Shift Qualifies For Ballot

    A Colorado proposal to shift hundreds of billions of dollars in state funds toward road and highway projects has received the signatures required to appear on the November statewide ballot, election officials said.

  • June 24, 2026

    Alaska Gov. Vetoes Sourcing Change For Out-Of-State Cos.

    Alaska's governor vetoed a bill that would have shifted out-of-state companies that do business in the state from cost-of-performance to market-based sourcing for corporate income tax purposes, describing it as a "one-off" tax measure without a "comprehensive fiscal plan."

  • June 23, 2026

    Kansas Revenue Secretary To Retire After 7 Years On The Job

    The secretary of the Kansas Department of Revenue will retire effective July 31, Democratic Gov. Laura Kelly's office announced in a news release.

  • June 23, 2026

    Vt. Updates Fed. Tax Linkup, Splits From Bonus Depreciation

    Vermont updated its conformity to the Internal Revenue Code but decoupled from several provisions of the federal law for state income tax purposes, including the federal treatment for bonus depreciation on qualified production property, under a bill signed by the governor.

  • June 23, 2026

    Ariz. Revenue Through May Beats Forecast By $350M

    Arizona's general fund revenue from July through May outpaced estimates by $350 million, according to the state Joint Legislative Budget Committee.

  • June 23, 2026

    Vt. General Revenue Collection Through May Down $89M

    Vermont's tax and revenue collection for July through May lagged behind the same period last fiscal year by $89 million, according to a state Agency of Administration report released Tuesday.

  • June 23, 2026

    Justices Say Mich. Tax Sale Allowed Under Constitution

    A Michigan county did not violate the U.S. Constitution when it took the title of a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the U.S. Supreme Court ruled Tuesday, agreeing with the Sixth Circuit on merits but remanding the case back to that court to address procedural questions.

  • June 22, 2026

    Virginia Budget Keeps Data Center Break But Adds Energy Tax

    Virginia lawmakers, representing the state with the country's largest number of data centers, sent a budget Monday to Gov. Abigail Spanberger that includes a first-in-the-nation electricity tax on the centers.

  • June 22, 2026

    Oil In Cos.' Tanks Is Taxable, County Tells Texas Justices

    A Texas county asked the state Supreme Court to overturn an appeals court's ruling that oil stored by two companies wasn't taxable, saying a substantial amount of the oil wasn't bound for foreign markets.

  • June 22, 2026

    Dunkin' Franchise Prevails In Challenge To NJ Food Tax Rule

    The New Jersey Tax Court struck down a state rule that established a formula for taxing sales of prepared food, siding with a Dunkin' Donuts franchise in ruling that the regulation exceeded the scope of the state's underlying tax laws.

  • June 22, 2026

    Ariz. Gov. Vetoes Bill To Make Tax Dept. Report New Stances

    For the second year in a row, Arizona's governor vetoed a bill that would have required the state's tax department to report changes in its applications of state law that would adversely affect taxpayers to lawmakers.

  • June 22, 2026

    Ariz. Ends Penalties For Late Tax Returns With Zero Due

    Arizona will no longer impose penalties on those who file late state income tax returns while owing zero tax under legislation signed by the governor.

  • June 22, 2026

    RI Allows Late Tax Interest Waivers For Commercial Property

    Rhode Island authorized the waiver of interest on overdue taxes for commercial properties under a bill signed by the governor.

  • June 22, 2026

    Pa. General Revenues Through May $928M Above Forecast

    Pennsylvania's general fund revenue from July through May outpaced estimates by $928 million, according to the state's Department of Revenue in a report released Monday.

  • June 22, 2026

    High Court Won't Wade Into Fight Over CBA Leave Provision

    The U.S. Supreme Court on Monday turned down a Minnesota teachers union local's bid for review of an Eighth Circuit decision that revived a taxpayer challenge to a collective bargaining agreement's policy letting workers take paid time off to work for their union.

  • June 18, 2026

    Comedian Carlos Mencia Charged In Calif. Tax Evasion Case

    Comedian Carlos Mencia is facing felony tax evasion charges after California prosecutors say he failed to report $8.7 million in personal and corporate income, the Los Angeles County District Attorney's Office announced Thursday.

  • June 18, 2026

    Calif. Billionaire Tax Qualifies For November Ballot

    Supporters of a referendum that calls for a 5% tax to be levied once on the wealth of California billionaires have collected enough signatures to get their measure on the November ballot, California's secretary of state said.

  • June 18, 2026

    Pennsylvania Skill Games Ruling Ups Ante For New Rules

    The Pennsylvania Supreme Court's recent ruling that skill games are subject to the same oversight as slot machines is a catalyst for lawmakers to craft a taxation and regulation framework and fuel a revenue boost Gov. Josh Shapiro has envisioned for years, experts tell Law360.

  • June 18, 2026

    NC Legislators OK 90% Property Tax Break For Builders

    North Carolina would allow local governments to create specialized districts and provide significant tax exclusions for developers to incentivize new property improvements under a bill now on the governor's desk.

  • June 18, 2026

    Ohio Updates 'Taxpayer' Meaning For Marijuana Tax

    Ohio revised the definition of a taxpayer for purposes of its excise tax on the sale of adult-use marijuana as part of amended regulations adopted by the state Department of Taxation.

  • June 18, 2026

    Del. Bill Seeks Intermediary Municipal Rental Tax Collection

    Delaware would require accommodations intermediaries to collect short-term rental tax for municipalities under a bill introduced in the state House of Representatives.

  • June 18, 2026

    Ind. Tax Dept. Issues Final Rule For Amnesty Program

    Indiana's revenue department released an interim final rule for an upcoming two-month tax amnesty period after receiving no public comments.

  • June 18, 2026

    NJ Tax Court Protects Taxpayer Methodology Ahead Of Trial

    A New Jersey tenant appealing the property tax assessment of a legacy data center is not required to provide the township with a detailed methodology of its assessment challenge prior to the case's trial, the state Tax Court ruled.

Expert Analysis

  • A Uniform Federal Rule Would Curb Gen AI Missteps In Court

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    To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.

  • Supreme Court Term Limits Would Carry Hidden Risk

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    While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

  • The Law Firm Merger Diaries: Getting The Message Across

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    Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.

  • Horizontal Stare Decisis Should Not Be Casually Discarded

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    Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.

  • Food For Thought On Taxes, By The Bagful: SALT In Review

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    From a welcome annual ranking of the states' tax climates to the Virginia capital city's new tax on plastic bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Commandments For Agentic AI Tools In The Legal Industry

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    Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.

  • NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling

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    Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.

  • State, Federal Incentives Heat Up Geothermal Projects

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    Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

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