State & Local

  • August 05, 2026

    Nations Resist Defining Harmful Tax Practices In UN Pact

    Some countries voiced opposition Wednesday to defining harmful tax practices within the United Nations framework convention on international tax cooperation, preferring to forgo that task until a later date.

  • August 05, 2026

    NJ Firm Winne Banta Brings On Trusts And Estates Atty Duo

    The principals behind a Hackensack, New Jersey-based trust and estates and elder law firm have joined Winne Banta Basralian & Kahn PC as members of the firm bringing expertise in tax efficient family wealth transfers, asset protection and special needs planning.

  • August 05, 2026

    NC Revenues Through May $388M Under Estimate

    North Carolina's total revenues from July 2025 through May underperformed forecasts by $388 million, according to the state controller in a report released Wednesday.

  • August 05, 2026

    W.Va. Revenue In July Tops Estimate By $11M

    West Virginia's general fund revenue collection in July was $11 million better than expected, according to the state Department of Revenue.

  • August 05, 2026

    Maine Revenue In Fiscal Year Beats Estimate By $119M

    Maine's general fund revenue from July 2025 through June exceeded forecasts by $119 million, according to the state Department of Administrative and Financial Services.

  • August 04, 2026

    Missouri Voters Defeat Income Tax Phaseout Plan

    Missouri voters soundly defeated a constitutional amendment Tuesday that would have directed lawmakers to cut or phase out the personal income tax in exchange for broadening the state's sales tax base, according to unofficial results.

  • August 04, 2026

    NYC Extends Deadline For Pied-À-Terre Tax Exemptions

    New York City Mayor Zohran Mamdani has extended the deadline for applying for exemptions from a "pied-à-terre" tax on second NYC homes that the city values at $1 million or more, setting the new deadline as Sept. 18.

  • August 04, 2026

    Fla. Homestead Exemption Ballot Question Must Be Changed

    The Florida attorney general has 10 days to submit a revised title and summary for a ballot question that proposes boosting the state's homestead tax exemption, after a state judge found the current language misleading and ordered a change.

  • August 04, 2026

    Ore. Court Tweaks Land, Building Values For $79M Complex

    The Oregon Tax Court refused to lower an apartment complex's $79 million valuation but agreed with the owner that the land component of the property was undervalued, adjusting the land and building values accordingly.

  • August 04, 2026

    Colo. Graduated Income Tax Would Raise High-Earner Rates

    Colorado would adopt a graduated income tax structure with increased rates for high earners under a proposed ballot initiative with petition signatures submitted for review by election officials.

  • August 04, 2026

    Vt. General Revenues Through Fiscal Year Down $24M

    Vermont's general fund revenue from July 2025 through June sank $24 million behind the previous fiscal year's total, according to the state's Agency of Administration.

  • August 04, 2026

    NH Receipts $170M Higher Than Projected For Year

    New Hampshire's total receipts from July 2025 through June outpaced an estimate by $170 million, according to preliminary figures released by the state's Department of Administrative Services.

  • August 04, 2026

    Wyo. Revenue Last Fiscal Year Beat Estimate By $93M

    Wyoming's general fund revenue from July 2025 through June bested forecasts by $93 million, according to the state Consensus Revenue Estimating Group.

  • August 03, 2026

    25 States Sue Trump Over 3rd Round Of Global Tariffs

    California, Arizona and 23 other states sued the Trump administration in the U.S. Court of International Trade on Monday claiming the president is trying for a third time to impose illegal tariffs against nearly all the country's trading partners, this time under the cover of federal law meant to combat forced labor.

  • August 03, 2026

    Calif. OTA Says Caterer Owes $2M As Taxable Retailer

    A California company providing services for events is a retailer that made taxable sales, the state Office of Tax Appeals said in an opinion released Monday, upholding about $2 million in tax and penalties.

  • August 03, 2026

    Stock Payouts, But Not Severance, Taxable In Calif., OTA Says

    Severance and medical premiums received by a former California resident who led a bank before being fired and moving to Nevada are not California source income, but restricted stock units he received are taxable by the state, the Office of Tax Appeals said in an opinion released Monday.

  • August 03, 2026

    Childcare Timely Sought Tax Exemption, Minn. Justices Told

    A Minnesota childcare center that missed a county deadline for claiming a tax exemption was still entitled to secure the tax break through an appeal to the state's tax court, the center's owner told the state Supreme Court.

  • August 03, 2026

    Finance Firm's Income Apportionment Upheld By Calif. OTA

    A global financial services firm's California corporate tax bill was correct, the state Office of Tax Appeals said Monday, finding the company failed to show that its costs to purchase securities should be considered in determining apportionment or that its income was improperly sourced to California.

  • August 03, 2026

    Calif. Lab Doesn't Qualify For Research Tax Credits, OTA Says

    A California lab that tests for hazardous materials doesn't qualify for research and development tax credits, the state Office of Tax Appeals said in a ruling released Monday.

  • August 03, 2026

    Delaware's Net Receipts Rise $323M From Last Year

    Delaware's net receipts during the 2026 fiscal year were $323 million higher than last year, according to the state Department of Finance.

  • August 03, 2026

    Mich. General Revenue Climbs $1.06B From Last Year

    Michigan's general revenue in the 2026 fiscal year was $1.06 billion higher than last fiscal year, according to the Department of Revenue.

  • July 31, 2026

    Law360 Names 2026's Top Attorneys Under 40

    Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.

  • July 31, 2026

    Wash. Tax Carrot Attracts Fewer Than 100 Foreign Sellers

    Washington's first-in-the-nation sales tax settlement program for unregistered foreign sellers attracted roughly 59 participants, and details on the amount of revenue the initiative generated should be available in the coming months, a state Department of Revenue manager told Law360.

  • July 31, 2026

    Ala. Localities Can't Tax Only Railroads, 11th Circ. Says

    A federal court correctly ruled that Alabama localities could not impose sales taxes on rail carriers' diesel fuel purchases, because a corresponding state-level tax was found to be discriminatory and the authority to tax at the local level is granted by the state, the Eleventh Circuit said Friday.

  • July 31, 2026

    State & Local Tax Takeaways From July

    As activity in most state legislatures wound down in July, action in the courtroom heated up, especially with state and local tax litigation surrounding digital media and products. Here, Law360 looks at highlights from the past month.

Expert Analysis

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

    Author Photo

    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.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

    Author Photo

    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

    Author Photo

    From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

    Author Photo

    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

    Author Photo

    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

    Author Photo

    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • The Biz Court Digest: How It Works In Massachusetts

    Author Photo

    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • A Wealth Of Wrong Steps: SALT In Review

    Author Photo

    From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Why Appellees Should Write Their Answering Brief First

    Author Photo

    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

    Author Photo

    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

    Author Photo

    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

    Author Photo

    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • Strategies For Merchants As Payment Processing Costs Rise

    Author Photo

    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.