State & Local
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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.
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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.
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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.
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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.
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August 31, 2026
Mass. Panel OKs Home Value Despite Contamination Claim
A Massachusetts homeowner claiming environmental contamination did not show that it diminished the property's taxable value, a state board said in a decision released Monday.
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August 31, 2026
Wis. Biz Correctly Denied $600K In Tax Credits, Board Says
A Wisconsin cannabis business didn't file its forms to qualify for the state's manufacturing tax exemption and was ineligible for the roughly $600,000 it claimed, the state Tax Appeals Commission said in an order released Monday.
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August 31, 2026
Wis. Total Revenue Through Fiscal Year Up $451 Million
Wisconsin's total revenue in fiscal year 2026 beat estimates by $451 million, according to the state Department of Revenue.
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August 31, 2026
Judge, Citing COVID Impacts, Cuts SC Mall Tax Value By $17M
A South Carolina judge cut $17 million from the tax value of a shopping mall, favoring the owner's income analysis and agreeing that the COVID-19 pandemic impacted the viability of malls nationwide.
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August 31, 2026
Mass. Homeowner's Sales Analysis Won't Lower Valuation
A Massachusetts homeowner's sales comparison analysis of his property was insufficient evidence to reduce a $1.8 million valuation, the state's Appellate Tax Board said in a decision released Monday.
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August 31, 2026
State And Local Tax Takeaways From August
From the Maryland Tax Court striking down the state's digital advertising tax to litigation over taxes on high-value second homes in New York City and Rhode Island, August was a busy month on the state and local tax dockets. Here, Law360 spotlights state and local tax developments from the past month.
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August 28, 2026
Miami Developer Fights New Orleans' Bid To Transfer Ch. 11
A Miami-based developer is fighting New Orleans' attempt to transfer his company's Chapter 11 proceeding to Louisiana, telling a Florida federal bankruptcy judge that the case should stay put because the case has already been extensively litigated.
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August 28, 2026
New Jersey Cuts Business Tax Credits For Data Centers
New Jersey barred data centers from receiving tax credits under a program designed to develop its artificial intelligence industry, reallocating $250 million to other economic incentive programs under a bill signed by the governor.
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August 28, 2026
Boston Eyes Liquor License Sold By Celebrity Chef
The city of Boston asked a judge on Friday to block the anticipated transfer of a liquor license once held by celebrity chef Barbara Lynch, contending that Lynch's original sale of the license to its current holder was a fraudulent effort at evading what ultimately became a nearly $1 million judgment over unpaid property taxes.
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August 28, 2026
Calif. Pot Retailer Owes $540K In Taxes, Lost Permit, City Says
A cannabis business is unlicensed, owes more than half a million dollars in taxes and is a public nuisance, a California city said, seeking to recover taxes and costs.
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August 28, 2026
Ala. Taxpayers Can Claim Loss On $1.2M Scam, Tribunal Says
An Alabama couple should be allowed to deduct the loss of a considerable amount of their life savings after falling victim to a scam, the state Tax Tribunal ruled.
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August 28, 2026
NJ Law Requires Data Centers To Report Utility Usage
New Jersey Gov. Mikie Sherrill signed a bill into law on Aug. 27 that requires data centers in the state to provide the New Jersey Board of Public Utilities with semiannual water and energy usage reports.
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August 28, 2026
Trump Denied New Bid To Federalize Hush Money Prosecution
A New York federal judge on Friday again denied President Donald Trump's bid to move his criminal hush money conviction out of state court, finding as he did earlier that a federal law defense that Trump was operating in his official capacity would be meritless.
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August 28, 2026
Mich. Revenue Through July Climbs $1.18B From Last Year
Michigan's general fund revenue from October through July exceeded the same period last fiscal year by $1.18 billion, according to the State Budget Office in a report released Friday.
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August 27, 2026
NY ALJ Denies $1.7M Tax Refund For Late Filing
Two New York residents failed to timely request a roughly $1.7 million income tax refund because they filed an amended return to claim tax credits several years after the statute of limitations expired, a state administrative law judge said in a determination released Thursday.
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August 27, 2026
MARTA, Atlanta Reach $52M Deal In Lengthy Tax Dispute
The Metropolitan Atlanta Rapid Transit Authority and the city of Atlanta announced a $52 million settlement Thursday to end their yearslong dispute over the amount of sales tax proceeds allocated for its enhanced bus service.
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August 27, 2026
Calif. Bill Requires Tax Break Review
The nonpartisan California legislative analyst's office would be required to review and evaluate certain tax expenditures that have not been previously reviewed under a bill passed by the state Legislature.
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August 27, 2026
Colo. Ballot Push For Road Funding Ends After Deal Reached
A Colorado ballot measure seeking to shift hundreds of millions of dollars in state funds to road and highway projects will be withdrawn, backers said Thursday, because state officials have committed to a funding strategy for transportation needs.
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August 27, 2026
Ind. Tax Dept. Says Biz Owed Sales Tax Refund
The Indiana Department of State Revenue said that an out-of-state business was wrongly denied a sales tax refund for its purchases from a printing company in the state.
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August 27, 2026
Ind. Tax Dept. Says Ill. Married Couple Wrongly Taxed
The Indiana Department of State Revenue said it wrongly assessed individual income tax on an Illinois couple's total income rather than just the winnings they earned while gambling in the state.
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August 27, 2026
Ind. Dept. Says Co.'s Tax Credits Incorrectly Adjusted
The Indiana Department of State Revenue said a company's corporate income tax refund was incorrectly reduced after the agency adjusted its credits in a memorandum of decision.
Expert Analysis
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.