State & Local

  • April 27, 2026

    Maine Excludes Data Centers From Some Biz Tax Breaks

    Maine will exclude new data centers from a business equipment tax exemption and certain business tax credits under a bill signed by the state's governor.

  • April 27, 2026

    Ind. Dept. Says Man Was Fla. Resident, Doesn't Owe Tax

    The Indiana Department of State Revenue wrongly levied local income tax on a worker who was living in Florida, the department said, finding he should have received a refund.

  • April 27, 2026

    Pa. Net Revenue Up $474M From Forecast, Dept. Says

    Pennsylvania's net revenue from July through March outpaced estimates by $474 million, according to the state Department of Revenue in a report released Monday.

  • April 27, 2026

    Va. To Allow Tax Breaks For Affordable Housing Conversions

    Virginia will allow local governments to provide partial property tax exemptions for eligible building conversions to provide affordable housing under a bill signed by the governor.

  • April 27, 2026

    Housing Pros See Fla. Policy As Model For Affordability Goals

    Becoming a victim of its own success, Florida has seen recent rapid growth, especially at the wealthier end of the spectrum, spawning affordability challenges for many residents. The dichotomy has been particularly evident in housing, but this is also an area where the state is making strides, in the eyes of industry experts.

  • April 24, 2026

    One Certainty As Tariff Refunds Start: 'There Will Be Litigation'

    The launch of the refund process for tariffs struck down by the U.S. Supreme Court marks the start of lengthy and multifaceted court battles as companies fight with consumers — and amongst themselves — about who gets a slice of the $166 billion pie, experts told Law360.

  • April 24, 2026

    Judge Probes Limits Of NJ's Internet Activity Tax Rules

    A New Jersey Tax Court judge grappled Friday with defining how much internet activity state regulations can account for while still adhering to the income tax protections that P.L. 86-272 affords out-of-state businesses.

  • April 24, 2026

    Ala. Couple's IRA Distributions Are Taxable, Tribunal Says

    An Alabama couple's income from their IRA is subject to tax because such income isn't tax-exempt, the state Tax Tribunal ruled. 

  • April 24, 2026

    Pa. Smoke Shop's Vape Liquid Exempt From Tax, Court Says

    Because of a loophole in a Pennsylvania state law, a smoke shop's custom blended liquids for electronic vapor tobacco products are not subject to the state's 40% tax on tobacco products, the Commonwealth Court ruled Friday.

  • April 24, 2026

    Bank Entitled To Idaho Retroactively Applied Tax Cut

    A regional bank based in Washington state was entitled to a lower corporate tax rate in Idaho because an Idaho statute was clear that the rate was retroactive back to 2001, Idaho justices ruled, affirming a trial court decision.

  • April 24, 2026

    Ind. Department Owes UPS Fuel Tax Refund, Tax Court Says

    The Indiana Department of Revenue wrongly denied the United Parcel Service a special fuel tax refund because its vehicles qualified for an exemption for fuel used to power vehicles used for nonhighway purposes, the state Tax Court ruled.

  • April 24, 2026

    Del. Net Receipts Through March Up $278M From Last Year

    Delaware's net receipts from July through March outpaced the same period last year by $278 million, according to the state Department of Finance.

  • April 24, 2026

    Taxation With Representation: Gibson Dunn, Paul Weiss

    In this week's Taxation With Representation, Elon Musk's SpaceX strikes a deal with Cursor that could lead to an acquisition of the artificial intelligence startup, building products distributor QXO Inc. buys TopBuild Corp., and Eli Lilly & Co. acquires clinical-stage biotechnology company Kelonia Therapeutics.

  • April 24, 2026

    Barnes & Thornburg Lands 6 Bradley Arant Attys In Southeast

    Barnes & Thornburg LLP announced Thursday that the firm has hired six attorneys from Bradley Arant Boult Cummings LLP for its Atlanta and Palm Beach Gardens, Florida, offices, increasing its capabilities in the tax and insurance recovery practice groups.

  • April 23, 2026

    Ill. House Passes Bill Aiming To Keep Chicago Bears In-State

    The Illinois General Assembly has approved a bill amended to provide more tax incentives for the site of a proposed stadium for the Chicago Bears, who are also considering a stadium offer from neighboring Indiana.

  • April 23, 2026

    Mich. High Court Fast-Tracks Appeal Over 24% Cannabis Tax

    The Michigan Supreme Court has ordered the state's intermediate appeals court to accelerate a closely watched constitutional challenge to the state's 24% cannabis tax that went into effect earlier this year, halting trial court proceedings as the appeal unfolds. 

  • April 23, 2026

    MTC Exec Panel OKs Airline Rule Update On New Revenue

    A key Multistate Tax Commission committee Thursday advanced updates to a sourcing regulation for airlines that would account for certain business practices, such as selling Wi-Fi access, that didn't exist when the rule was adopted in the 1980s.

  • April 23, 2026

    Minn. Business Groups Denounce Sales Tax Expansion

    Minnesota Gov. Tim Walz's proposal to expand the state's sales tax base to include more services and a social media tax plan would increase costs in the state, several business groups said during a hearing Thursday.     

  • April 23, 2026

    Mo. County's Tax Appeal Process Unfair, State Auditor Finds

    A Missouri county's equalization board disadvantaged taxpayers by failing to place the burden of proof on the county Assessment Department during appeals, the state auditor reported Thursday.

  • April 23, 2026

    Wis. Revenues Through March Outpace Last Year By $571M

    Wisconsin's general fund revenue from July through March outpaced the same period last year by $571 million, according to the state Department of Revenue.

  • April 23, 2026

    Fla. To Bar Local Gov'ts From Imposing Taxes On Emissions

    Florida will prohibit local governments from imposing taxes as part of policies that seek to curb greenhouse gas emissions under a bill signed by Gov. Ron DeSantis.

  • April 23, 2026

    DOJ Final Order Loosens Rules For State-Legal Medical Pot

    The U.S. Department of Justice published a final order Thursday loosening federal restrictions on medical marijuana products that fall within the ambit of state-regulated programs or have approval from the U.S. Food and Drug Administration.

  • April 22, 2026

    Spinoff Landscape Unclear In Wake Of Tossed IRS Guidance

    The Internal Revenue Service has scrapped controversial guidance that limited the types of spinoff transactions that revenue officials would approve as tax-free ahead of time, but the path to seeking the agency's blessing for certain intercompany reorganizations remains hazy.

  • April 22, 2026

    Mo. Airport Marriott Merits Lower Value, State Justices Affirm

    A Missouri airport Marriott built on land owned by the city is subject to a reduced property value despite the assessor's protests that the reduced value is unconstitutional, the state Supreme Court affirmed.

  • April 22, 2026

    Ariz. Revenue Through March Down $61M From Forecasts

    Arizona's general fund revenue collection from July through March underperformed estimates by $61 million, according to the state Department of Revenue.

Expert Analysis

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

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