State & Local

  • September 03, 2026

    NY Tribunal Upholds Tax On Co.'s Doc Management Services

    A company's sales of cloud-based document management services to law firms and financial service businesses constitute sales of taxable prewritten software, the New York State Tax Appeals Tribunal ruled in a decision released Thursday.

  • September 03, 2026

    Neb. Justices Urged To Allow $16M Gains Exclusion For Trust

    A trust set up by a former Union Pacific executive should receive a $16 million capital gains exclusion despite the shares at issue being indirectly transferred to the trust as part of a corporation, the Nebraska Supreme Court was told.

  • September 03, 2026

    Mich. Factory Denied Tax Break For Temperature Control

    A Michigan fabrication business isn't eligible for an industrial processing exemption for use tax imposed on gas and electricity used to keep the company's machines at certain temperatures to maximize their lifespan, the state's Tax Tribunal ruled.

  • September 03, 2026

    NH Total Receipts Up $6M From Budget Estimate

    New Hampshire's total receipts from July and August outpaced forecasts by $6 million, according to the state Department of Administrative Services.

  • September 03, 2026

    Fla. Net Revenue In July Lags Estimate By $16M

    Florida net revenue collection in the first month of the 2027 fiscal year was $16 million under forecasts, the state's Office of Economic and Demographic Research said in a report released Thursday.

  • September 03, 2026

    Kansas August Tax Collections Beat Estimate By 9.4%

    Kansas' tax collections for August exceeded the budget forecast for the month by about $66.5 million, or 9.4%, according to the state Division of the Budget.

  • September 02, 2026

    NJ Urges Justices To Resolve Kalshi Sports Betting Split

    New Jersey regulators on Wednesday asked the U.S. Supreme Court to address the newly emerged circuit split around prediction market regulation, filing a long-awaited petition that challenged a Third Circuit decision blocking the state from pursuing Kalshi's sports event contracts as unlicensed bets.

  • September 02, 2026

    Ohio Board Finds Woman's Gains From Biz Sale Deductible

    An Ohio woman can take a business income deduction for capital gains received from selling equity interest in a C corporation, the Ohio Board of Tax Appeals ruled Wednesday.

  • September 02, 2026

    Colo. Voters To Decide On $2B Graduated Tax Plan

    Colorado would adopt graduated income tax rates, cutting taxes for most residents while boosting rates for high earners, under an initiative approved for the November ballot that would raise $2 billion for healthcare, education and childcare efforts.

  • September 02, 2026

    Mo. Tax Dept. Explains Limits Of Medical Equipment Tax Break

    Certain items that can be used in healthcare settings, including bedside commodes and Hoyer lifts, don't qualify as durable medical equipment that is exempt from Missouri sales tax, the state Department of Revenue said.

  • September 02, 2026

    Mo. Says Sales Of Medical Records On CDs Not Taxable

    A company's sales of medical records via CDs aren't subject to Missouri sales tax because the true object of the transactions is for customers to obtain nontaxable records instead of taxable tangible personal property, the state Department of Revenue said.

  • September 02, 2026

    Ark. Revenue Through August Up $31M From Forecast

    Arkansas' net available general revenue in July and August was $31 million better than forecast, according to the state Department of Finance and Administration.

  • September 02, 2026

    Pa. Revenue Trails Forecast By $22M Through Aug.

    Pennsylvania's general fund revenue collection in July and August fell short of an estimate by $22 million, according to the state Department of Revenue.

  • September 02, 2026

    Texas Revenues In Fiscal Year 2026 Up $3B From Estimate

    Texas' total net revenue from September 2025 through August beat estimates by $3 billion, according to the state Comptroller's Office.

  • September 02, 2026

    W.Va. Revenue Beats Forecast By $46M Through Aug.

    West Virginia's general fund revenue collected in July and August outpaced an estimate by $46 million, according to the state's Budget Office.

  • September 02, 2026

    No Tax Break For SC Homeowner With Nonresident Wife

    A South Carolina homeowner was correctly denied a property tax rate for owner-occupied primary residences because his spouse was a resident of another state at the time, an administrative law judge ruled.

  • September 01, 2026

    Calif. Panel Signals SF Vacancy Tax Is Barred By State Law

    A California state appeals court panel appeared primed Tuesday to strike down San Francisco's tax on vacant residential units, as a justice repeatedly cast doubt on the city's claims that the levy isn't preempted by state law.

  • September 01, 2026

    Fla. Defends Airline Tax Method Targeted By JetBlue

    A Florida state court was right to reject JetBlue's challenges to the state's method for apportionment of airline income, including receipts from flights over offshore areas, the state Department of Revenue told an appeals court, saying the method is constitutional.

  • September 01, 2026

    Biz Groups Ask Texas Justices To Bar Tax On Stored Oil

    If the Texas Supreme Court rules that counties can levy personal property tax on oil slated for export, the decision could be damaging to the state's economy and a boon for other states, the U.S. Chamber of Commerce and other business groups said.

  • September 01, 2026

    Temporary Tariffs Exceeded Trump's Power, Fed. Circ. Told

    President Donald Trump illegally based his temporary tariffs on the misapplication of a law allowing the president to address balance-of-payment deficits, two businesses told the Federal Circuit, pushing the court to preserve a U.S. Court of International Trade ruling against the tariffs.

  • September 01, 2026

    Mich. Church Property Denied Tax Break For Lack Of Use

    A shuttered Detroit church property that the owner planned to turn into a community center doesn't qualify for a tax break because the owner didn't prove the property was occupied during the years at issue, the Michigan Tax Tribunal ruled.

  • August 31, 2026

    States Ask Fed. Circ. To Revive Their Temporary Tariff Claims

    Two dozen states pushed the Federal Circuit on Monday to revive their specific claims against now-expired temporary tariffs while simultaneously pushing the panel to otherwise back the U.S. Court of International Trade's ruling that the tariffs were illegal.

  • August 31, 2026

    Avalara Investors Suing Over $8.4B Buyout Win Class Cert.

    A Washington federal judge granted class certification to investors in tax software company Avalara in a suit alleging it misled investors ahead of an $8.4 billion deal to take the company private.

  • August 31, 2026

    Mass. Tax Board Shaves Home's $2M Valuation

    A Massachusetts home was overvalued by a local assessor at $2 million, the state Appellate Tax Board said in a decision released Monday, citing the sales comparison analysis presented by the owner.

  • August 31, 2026

    Mass. Board Cites Comparable Sales, Cuts Home Valuation

    A Massachusetts home was overvalued, but not by as much as the owners argued, the state Appellate Tax Board said in a decision released Monday.

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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