State & Local

  • January 05, 2026

    Calif. Ethiopian Restaurant, Store Denied Refunds, OTA Rules

    A California Ethiopian restaurant and market failed to establish they were entitled to sales tax refunds in separate appeals, because it was not proved they were related entities, the state Office of Tax Appeals said in rulings released Monday.

  • January 05, 2026

    Gibson Dunn Adds Sidley Tax Pro In Silicon Valley

    Gibson Dunn & Crutcher LLP announced Monday that it has bulked up its tax practice group with a partner in Palo Alto, California, who previously co-led the global tax practice and headed up the West Coast tax group at Sidley Austin LLP.

  • January 05, 2026

    Wis. Senate Bill Would Exempt Movie Projectors From Tax

    Wisconsin would exempt movie projectors sold to movie theaters from the state's 5% sales and use tax under a bill introduced in the state Senate.

  • January 05, 2026

    Ariz. Bill Would Nix Tax Break For New Data Centers

    New data centers in Arizona would have only through the end of this year to seek a state sales tax break under legislation proposed in the state House of Representatives.

  • January 05, 2026

    Ind. House Bill Floats Transfer Tax On Real Estate Investment

    Indiana would establish a transfer tax on entities that manage funds pooled from investors in single-family residences under a bill introduced Monday in the state House of Representatives.

  • January 02, 2026

    Ore. Voters To Have Say On Blocking Transportation Tax Hikes

    A proposed Oregon referendum to block recently passed fuel and payroll tax hikes has enough valid signatures to qualify for the November ballot, state election officials said.

  • January 02, 2026

    Ore. Tax On Delta Intangibles Unlawful, High Court Told

    Oregon's taxation of Delta Air Lines' intangible property violates the equal protection clause of the U.S. Constitution, a pair of business groups told the U.S. Supreme Court, urging it to review an Oregon Supreme Court decision.

  • January 02, 2026

    Mass. Home Rightly Valued As Completed, Board Says

    A Massachusetts home cannot have its property value lowered despite the homeowner's assertion that the home was not fully built at the time of the assessment, the state tax board ruled. 

  • January 02, 2026

    Hilton Hotel Tax Valuation Rightly Cut, Minn. Justices Told

    Minnesota's tax court was correct in reducing the tax valuations of a Hilton hotel and convention center, which included a $70 million drop in one year, the property owner told the Minnesota Supreme Court.

  • January 02, 2026

    Hawaii Property Tax Appeal Is Untimely, State Justices Affirm

    A Hawaii vacation homeowner failed to appeal his property's tax assessment through the correct channels and is now time-barred from doing so, the Hawaii Supreme Court said. 

  • January 02, 2026

    Ind. House Bill Would Allow Municipal Tax On Shorter Rentals

    Indiana would authorize municipalities to impose an innkeeper's tax on the rental of rooms and other accommodations in hotels and motels for less than 30 days under a bill filed in the state House of Representatives.

  • January 02, 2026

    Mich. Revenue Through Nov. Up $279M From Last Year

    Michigan's general fund revenue collection in October and November rose $279 million from the total for the same months last year, according to the state's budget office.

  • January 02, 2026

    IRS Floats Updates To Fee Paid By Brand Drugmakers

    The Internal Revenue Service floated updates to regulations governing how branded prescription drug manufacturers or importers should calculate an annual fee established by the Affordable Care Act, a move the agency said aims to incorporate changes in drug discount programs and clarify tax reporting.

  • January 02, 2026

    Fla. Net Revenue Through Nov. Beats Estimate By $487M

    Florida net revenue collection from July through November outpaced estimates by $487 million, according to the state Office of Economic and Demographic Research.

  • January 02, 2026

    All Eyes On 2026 Elections As Ga. Lawmakers Get Into Gear

    Georgia lawmakers are expected to move on from the heavyweight fight over tort reform that stole the stage last year and set their sights on elections slated for November when they return to Atlanta this month, experts told Law360.

  • January 02, 2026

    Top Federal Tax Cases To Watch In 2026

    The application of self-employment taxes to limited partners, the economic substance doctrine's threshold and the question of whether IRS penalties need a jury's deliberation are topics federal courts likely will examine in coming decisions. Here, Law360 reviews the top federal tax cases to watch in the coming year.

  • January 02, 2026

    State And Local Tax Cases To Watch In 2026

    From Florida's suit against California over single-sales-factor apportionment to matters in New York and New Jersey challenging an interpretation of when a federal law applies to internet transactions, 2026 promises to reveal a lot about state and local tax law. Here, Law360 examines cases to watch this year.

  • January 02, 2026

    State And Local Tax Policy To Watch In 2026

    State decisions on conforming to tax changes in the 2025 federal budget reconciliation bill and debates over whether taxes will be necessary to address looming budget challenges appear primed to take center stage in state and local tax policy discussions in 2026. Here, Law360 highlights potential legislative trends to track in the coming year.

  • January 01, 2026

    Blue Slip Fight Looms Over Trump's 2026 Judicial Outlook

    In 2025, President Donald Trump put 20 district and six circuit judges on the federal bench. In the year ahead, a fight over home state senators' ability to block district court picks could make it more difficult for him to match that record.

  • January 01, 2026

    4 High Court Cases To Watch This Spring

    The U.S. Supreme Court justices will return from the winter holidays to tackle several constitutional disputes that range from who is entitled to birthright citizenship to whether transgender individuals are entitled to heightened levels of protection from discrimination. 

  • January 01, 2026

    BigLaw Leaders Tackle Growth, AI, Remote Work In New Year

    Rapid business growth, cultural changes caused by remote work and generative AI are creating challenges and opportunities for law firm leaders going into the New Year. Here, seven top firm leaders share what’s running through their minds as they lie awake at night.

  • December 23, 2025

    Interest Grows In Little-Used NY Child Care RE Tax Break

    After New York increased a little-used property tax break for landlords of child care centers, and extended its application window through 2027, both landlords and child care providers are showing more interest in the program.

  • December 23, 2025

    NFL's Chiefs Moving To $3B Stadium In Kansas

    The Kansas City Chiefs are leaving their longtime home in Missouri to play in a new, $3 billion stadium in Kansas City, Kansas, that state's governor and the NFL team announced.

  • December 23, 2025

    Colo. Forecasts Revenue Decrease In Current Fiscal Year

    Colorado's general fund revenue is expected to decline in the current fiscal year, with corporate tax revenue falling because of slow business activity and the effects of the federal budget legislation signed in July, according to a legislative forecast released Friday.

  • December 23, 2025

    Chicago Mayor Allows $16.6B Budget Without Head Tax

    Chicago's mayor said Tuesday that he will neither sign nor veto the City Council's $16.6 billion budget, which does not contain the $33-per-employee monthly tax on larger employers he sought, meaning it will take effect without his signature.

Expert Analysis

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • One Singular, Sensible Rate: SALT In Review

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    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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