State & Local
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October 07, 2026
Amazon Patron's Sales Tax Overcharge Suit Tossed, For Now
A Washington federal magistrate judge has thrown out a consumer's proposed class action accusing Amazon of charging too much Tennessee sales tax, finding Wednesday that the plaintiff had not shown the e-commerce giant's alleged overcollection was driven by profit or other business motives.
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October 07, 2026
NC Would Suspend Gas Tax Under Legislature-Approved Bill
North Carolina would join several other states that have temporarily suspended gasoline taxes under a bill overwhelmingly passed by the state General Assembly on Wednesday.
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October 07, 2026
Okla. High Court Bars Property Tax Phaseout From Ballot
An Oklahoma ballot measure that proposed eliminating the state's ad valorem property tax by 2029 is unconstitutional and cannot appear on the November ballot, the state Supreme Court ruled.
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October 07, 2026
La. Board Allows Late Challenges To Assessments To Proceed
Property owners of two hotels in Louisiana can protest increases to their assessments after the deadline to challenge the increases expired because a parish didn't provide them with legally required notices of the higher assessments, the state Board of Tax Appeals ruled.
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October 07, 2026
Texas To Axe Sales Tax On Medical Records, Comptroller Says
Texas' tax agency will propose a rule stating that accessing medical records no longer is classified as taxable information services or taxable data processing services, the comptroller said in an executive order.
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October 07, 2026
Alabama Net Revenues End Fiscal Year Up $447M
Alabama's net revenue collections from October 2025 through September were $447 million higher than the previous fiscal year, according to the state Department of Revenue.
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October 07, 2026
Iowa Receipts Through September Up $124M From Last Year
Iowa's general fund receipts from July through September outpaced the same period last fiscal year by $124 million, according to the state's Department of Management.
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October 06, 2026
Amazon Shoppers' Tariff Refund Suits Sent To Seattle As MDL
The Judicial Panel on Multidistrict Litigation has centralized a series of proposed class actions accusing Amazon of denying online shoppers tariff refunds, sending lawsuits filed in Florida, Michigan, New York and Ohio to Washington federal court for coordinated proceedings.
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October 06, 2026
Calif. Tribe Says Kalshi Evades Tribal Sports Betting Bans
A Southern California tribe warned the U.S. Supreme Court on Tuesday that a recent Third Circuit decision blocking New Jersey from enforcing its gambling laws against Kalshi could threaten tribes' exclusive rights to regulate gambling on their reservations.
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October 06, 2026
Ex-Resident Owes $540K On Startup Sale, Calif. OTA Says
A business co-founder who moved to Texas after selling his startup still owes California tax of over $540,000 tied to deferred payments from the sale because the deal closed while he was a California resident, the state Office of Tax Appeals said.
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October 06, 2026
Ohio Board Says Trust, Beneficiary Can't Split Deduction
A trust's depreciation expense adjustment can't be apportioned between the trust and its sole beneficiary in a determination of their Ohio taxable income, the state Board of Tax Appeals ruled.
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October 06, 2026
NJ Tax Exemption Applies To Transition Housing Nonprofit
A New Jersey nonprofit that provides an affordable housing option for people transitioning out of homelessness qualifies for a tax exemption for charitable institutions, the state tax court ruled.
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October 06, 2026
Miss. Revenues Through Sept. $106M Better Than Forecast
Mississippi's revenue collection from July through September beat estimates by $106 million, according to the state Department of Revenue, according to a report.
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October 06, 2026
Ohio Discount Movie Theater Denied Charity Tax Break
An Ohio movie theater that said it's dedicated to film preservation and education and offers tickets below market rate does not qualify for a charitable property tax exemption, the state's Board of Tax Appeals ruled Tuesday.
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October 06, 2026
Mass. Revenue Through Sept. $147M Over Estimate
Massachusetts' general revenue fund collection was $147 million better than expected, according to the state Department of Revenue.
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October 05, 2026
Illinois' Curbs On Kalshi Sports Contracts Blocked For Now
An Illinois federal judge temporarily blocked the state from enforcing its gambling license requirements against Kalshi and Coinbase on Friday, saying that the companies' core sports betting contracts are likely federally regulated swaps.
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October 05, 2026
Tory Burch Investors' Assets Not Sourced to Calif., OTA Says
Nonresident investors in the fashion brand Tory Burch do not owe California tax on part of the gain from selling their stake in the company, the state Office of Tax Appeals said Monday in consolidated opinions that overruled the findings of the tax agency.
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October 05, 2026
REIT Can't Reuse Eliminated Dividends, Calif. OTA Says
California's tax code allows a real estate investment trust to eliminate dividends from a taxable subsidiary with which it is unitary, but it is not allowed to claim the dividends-paid deduction on those same dividends, the state Office of Tax Appeals said in an opinion released Monday.
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October 05, 2026
Calif. Cannabis Co. Owner Not Liable For Tax As Transferee
A California man who was the single member of a cannabis company is not liable as a transferee for the company's unpaid tax, despite being paid $200,000 in consultant fees, the state Office of Tax Appeals said in a ruling released Monday.
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October 05, 2026
Bilzin Sumberg Expands Tax Practice With Nelson Mullins Atty
Bilzin Sumberg Baena Price & Axelrod LLP has expanded its tax and private wealth practice with the addition of a Miami-based partner from Nelson Mullins Riley & Scarborough LLP.
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October 05, 2026
Mont. Revenues Through Sept. $30M Up From Last Year
Montana's general fund revenue from July through September was $30 million higher than the same period last fiscal year, according to the state Department of Revenue.
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October 05, 2026
Minn. Court Wrong To OK Childcare Tax Break, County Says
A Minnesota childcare center missed a statutory filing deadline for a property tax break and thus should not be allowed the deduction, the state's largest county told the state Supreme Court, urging it to reverse a state tax court decision.
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October 05, 2026
Calif. LLC's Property Sale Qualifies For Deferral Of Gain
A California LLC that was formed by several S corporations to purchase an investment property is eligible for a deferral of gain after selling the property, the state Office of Tax Appeals said in a ruling released Monday.
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October 05, 2026
Texas Revenues In September 11% Ahead Of Last Year
Texas' total revenues in September outpaced last year's by 11%, the state comptroller said.
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October 05, 2026
NJ Should Allow Co.'s S Corp. Election, Co. Claims
The New Jersey Tax Court should allow a Missouri company's retroactive S corporation election after the company made a clerical error and filed the election for the wrong dates, the company said in a complaint.
Expert Analysis
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Cow Horse Makes Me A Better Lawyer
Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.
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Checking For AI Errors Is Now A Two-Way Street
A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.
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5 Things Associates Must Ask About Their Firm's Merger Plan
The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.
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2 'Rocket Dockets' And The Rules That Propel Them
The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.
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NY's Tax On 2nd Homes Compounds Residency Tax Risks
New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business owners who maintain a residence while asserting domicile elsewhere, says Mark Parthemer at Glenmede.
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A Playground Of Unsound Tax Policy: SALT In Review
From the California governor's proposed taxing of software sales to a Minnesota bill that targets executive pay, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Your Next Litigation Hold Should Cover AI Chat Logs
The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.
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Tax Highlights From Georgia's 2026 Legislative Session
Georgia's two-year legislative cycle recently concluded with the enactment of several significant tax bills that reflect efforts to modernize tax policy in response to evolving economic priorities, and a broader trend toward increased scrutiny of administrative agency interpretations, say attorneys at Eversheds Sutherland.
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Studying Foreign Languages Makes Me A Better Lawyer
Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.
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Sold Inventory May Drive Tax Treatment Of Tariff Refunds
Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.
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Tax Teams Get No Bright-Line Rule From AI Privilege Cases
Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.
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NY Times Word Puzzles Make Me A Better Lawyer
Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.
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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.