State & Local

  • August 11, 2026

    Ore. Estate Tax Challenged In 2028 Proposed Voter Initiatives

    Oregon would end its estate tax under a pair of ballot initiatives proposed for the 2028 general election by a state lawmaker.

  • August 10, 2026

    Professor Asks NY High Court To Hear Remote Work Tax Fight

    A professor asked New York's highest court to hear his challenge to the state's tax on remote work that he conducted from his home in Connecticut, arguing New York's policy violated the U.S. Constitution's due process and commerce clauses.

  • August 10, 2026

    Hawaii High Court Says Booking.com Can Challenge Tax Rule

    Booking.com can challenge a Hawaii administrative rule that resulted in a $19 million tax bill for the company when its income was sourced to that state if the booking was located there, the Hawaii Supreme Court ruled.

  • August 10, 2026

    Rising Star: Latham's Christine Mainguy

    Christine Mainguy of Latham & Watkins LLP led sports live-streaming television service Fubo TV's tax team in its acquisition by Disney and advised Skechers on tax matters in its $9.4 billion take-private acquisition by 3G Capital, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • August 10, 2026

    Mass. Board Says $4M Museum Barge Taxable Real Property

    A floating barge used in its current location since 2011 in a Boston Tea Party museum complex is real property taxable by local authorities, the Massachusetts Appellate Tax Board said in an opinion released Monday, upholding its $4 million valuation.

  • August 10, 2026

    Mo. Floats Rule Applying Sales Tax On Bundled Delivery Fees

    Fees for delivering leased or rented property would be subject to Missouri sales and use tax if the fees include both the delivery and pickup charges for the item under a rule proposed by the state Department of Revenue on Monday.

  • August 10, 2026

    Mass. Home Sales Price Best Indicator Of Value, Board Says

    The purchase price of a Massachusetts home was the strongest indicator of its value at the time, a state tax board said in an opinion released Monday, upholding a local assessor's valuations.

  • August 07, 2026

    NYC Homeowners Say City Flubbed 2nd Home Tax Launch

    A trio of New York City homeowners sued over the city's implementation of the "pied-à-terre" tax on certain second NYC homes, claiming the city shouldn't have made their names and addresses public, and also wrongly "foisted onto" residents the burden of proving they're not subject to the tax.

  • August 07, 2026

    Wash. AG's 'Neutral' Income Tax Repeal Description Can Stand

    Washington's descriptions of a November ballot measure that would repeal a recently passed income tax on individual earnings over $1 million will remain largely unchanged despite pushback from activists, according to bench rulings Friday from two superior court judges in Olympia.

  • August 07, 2026

    Omnibus Tax Bill Holds Key Developments For North Carolina

    North Carolina's omnibus tax bill, signed July 2 by Democratic Gov. Josh Stein, went beyond federal tax conformity and a new tax on prediction markets to make some key technical changes tax professionals should be aware of. Here, Law360 presents these North Carolina tax developments to know.

  • August 07, 2026

    Colo. Wrongly Denied Asset Manager $1M Refund, Suit Says

    The Colorado Department of Revenue incorrectly denied a $1 million income tax refund to an asset management corporation after failing to accept an amended return and new sales factor, the corporation told a state court.

  • August 07, 2026

    Judge Pans Atty's Effort To Sink Partnership's Tax Scam Suit

    A precious metals partnership and its members should be allowed to pursue their suit alleging an attorney and others conspired to bilk them out of $12 million while advocating an unlawful tax strategy, a Colorado federal magistrate judge recommended, finding the court had jurisdiction in the case.

  • August 07, 2026

    Ohio Board Denies Graveyard Tax Break For Residence

    A residential property where an individual and pets are buried doesn't qualify as a tax-exempt graveyard, the Ohio Board of Tax Appeals ruled.

  • August 07, 2026

    Taxation With Representation: Slaughter And May, Covington

    In this week's Taxation With Representation, U.K. real estate investment trust Segro's board agrees to a share offer from U.S. rival Prologis with a partial cash alternative, Curium acquires fellow radiopharmaceutical company Lantheus Holdings Inc., and investment firm KKR buys medical device company Integer Holdings Corp.

  • August 07, 2026

    Mont. Revenue In July $8M Below Last Year

    Montana's general fund revenue in July was $8 million below the same month last year, according to the state Department of Revenue.

  • August 07, 2026

    Texas Revenue Through July Up 3% From Last Year

    Texas' revenue collection from September 2025 through July exceeded the total for the same period last fiscal year by 3%, according to the state comptroller.

  • August 07, 2026

    Mass. Revenue In July Rises By $398M

    Massachusetts' tax revenue collection in July was $398 million ahead of last year, according to the state Department of Revenue.

  • August 06, 2026

    Ga. Drops Uber Tax Appeal After State High Court Loss

    Georgia's tax agency and Uber have settled their dispute over whether the ride-hailing company was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the Georgia Court of Appeals said in an order Thursday.

  • August 06, 2026

    Netflix, Colo. Tax Fight Highlights Ambiguity Over Tech Taxes

    Netflix's long-running challenge to Colorado's streaming tax, which ended in a settlement before the state Supreme Court last month, highlighted the need for state guidance on how decades-old sales tax statutes can apply to the digital economy, practitioners said.

  • August 06, 2026

    NJ Tax Court Can't Relax Couple's Tax Bill Before Challenge

    The New Jersey Tax Court said Thursday that it cannot relax a couple's property tax assessment payments despite being granted legislative authority, because the couple must first challenge the assessment with the county board.

  • August 06, 2026

    Jones Day Hires Morgan Lewis Tax Partner In DC

    Jones Day has hired a former Morgan Lewis & Bockius LLP tax attorney who spent more than 11 years representing multinational businesses, partnerships, and high-net-worth individuals, the firm announced Wednesday.

  • August 06, 2026

    Biz Groups Back Energy Co.'s $8M Tax Case To Mich. Justices

    Wholesale electricity sales to a regional grid operator should be sourced to the states of their final customers, business groups told the Michigan Supreme Court, backing the company's appeal of an $8 million state tax bill.

  • August 06, 2026

    Kansas Tax Collection In July Up $40M From Estimate

    Kansas' total receipts in July beat budget forecasts by $40 million, according to the state Division of the Budget.

  • August 06, 2026

    Iowa Revenue Collection In July Grows By $46M

    Iowa's general fund receipts in July rose $46 million compared with the same month last year, according to the state Department of Management.

  • August 06, 2026

    Ark. Revenue In July Beats Forecast By $26M

    Arkansas' net revenue in July outpaced forecasts by $26 million, according to the state Department of Finance and Administration.

Expert Analysis

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

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    Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.

  • 3 Key Ohio Financial Services Developments From 2025

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    Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.

  • Rescheduling Cannabis Marks New Tax Era For Operators

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    As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.

  • Judges On AI: How Judicial Use Informs Guardrails

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    U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.

  • That Fellow Behind The Tree: SALT In Review

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    From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Key False Claims Act Trends From The Last Year

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    The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

  • Hosting Exchange Students Makes Me A Better Lawyer

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    Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

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    Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.

  • Navigating Privilege Law Patchwork In Dual-Purpose Comms

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    Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.

  • Cannabis Industry Faces An Inflection Point This Year

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    Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • 3 Key Takeaways From Planned Rescheduling Of Cannabis

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    An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.

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