State & Local

  • August 03, 2026

    Childcare Timely Sought Tax Exemption, Minn. Justices Told

    A Minnesota childcare center that missed a county deadline for claiming a tax exemption was still entitled to secure the tax break through an appeal to the state's tax court, the center's owner told the state Supreme Court.

  • August 03, 2026

    Finance Firm's Income Apportionment Upheld By Calif. OTA

    A global financial services firm's California corporate tax bill was correct, the state Office of Tax Appeals said Monday, finding the company failed to show that its costs to purchase securities should be considered in determining apportionment or that its income was improperly sourced to California.

  • August 03, 2026

    Calif. Lab Doesn't Qualify For Research Tax Credits, OTA Says

    A California lab that tests for hazardous materials doesn't qualify for research and development tax credits, the state Office of Tax Appeals said in a ruling released Monday.

  • August 03, 2026

    Delaware's Net Receipts Rise $323M From Last Year

    Delaware's net receipts during the 2026 fiscal year were $323 million higher than last year, according to the state Department of Finance.

  • August 03, 2026

    Mich. General Revenue Climbs $1.06B From Last Year

    Michigan's general revenue in the 2026 fiscal year was $1.06 billion higher than last fiscal year, according to the Department of Revenue.

  • July 31, 2026

    Law360 Names 2026's Top Attorneys Under 40

    Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.

  • July 31, 2026

    Wash. Tax Carrot Attracts Fewer Than 100 Foreign Sellers

    Washington's first-in-the-nation sales tax settlement program for unregistered foreign sellers attracted roughly 59 participants, and details on the amount of revenue the initiative generated should be available in the coming months, a state Department of Revenue manager told Law360.

  • July 31, 2026

    Ala. Localities Can't Tax Only Railroads, 11th Circ. Says

    A federal court correctly ruled that Alabama localities could not impose sales taxes on rail carriers' diesel fuel purchases, because a corresponding state-level tax was found to be discriminatory and the authority to tax at the local level is granted by the state, the Eleventh Circuit said Friday.

  • July 31, 2026

    State & Local Tax Takeaways From July

    As activity in most state legislatures wound down in July, action in the courtroom heated up, especially with state and local tax litigation surrounding digital media and products. Here, Law360 looks at highlights from the past month.

  • July 31, 2026

    Ind. Use Tax Correctly Levied On Biz's Car Purchase

    An Indiana company that purchased a vehicle that was moved out of state isn't eligible for a use tax exemption as it took possession of the vehicle in Indiana, according to the state Department of State Revenue.

  • July 31, 2026

    Taxation With Representation: Latham, Matheson, S&C, Weil

    In this week's Taxation With Representation, DCC Energy PLC backs a takeover offer from investment firm KKR and Energy Capital Partners, the parent company of the New York Stock Exchange acquires MarketAxess Holdings Inc., and Grant Thornton Advisors LLC buys professional services adviser CBIZ Inc.

  • July 31, 2026

    Ind. Sales Tax Correctly Applied To Boat Purchase, Dept. Says

    The Indiana Department of State Revenue said an out-of-state resident who purchased a boat in Indiana was correctly assessed sales and use tax as he took possession of the boat there.

  • July 31, 2026

    NY Takes Aim At Kalshi's 'Illegal Gambling Operation'

    New York sued Kalshi in state court early Friday, alleging that the prediction market giant is running a vast "illegal gambling operation" by allowing customers to trade on the outcomes of events across sports, politics and culture.

  • July 30, 2026

    CBP Outlines Rates, Classifications For Pharma Tariffs

    U.S. pharmaceutical giants aren't expected to face various tariff rates up to 100% on certain imported patented drugs and ingredients beginning Friday, but all importers must begin to classify their goods that will eventually be subject to the duties, according to customs guidance published Thursday.

  • July 30, 2026

    Skechers Can't Run From Manufacturer Tax, Mass. Court Says

    Skechers must pay nearly $200,000 in back excise taxes and interest, a Massachusetts intermediate appellate court said Thursday, rejecting the shoe brand's argument that it is not a manufacturer.

  • July 30, 2026

    MTC On Track To Approve Updated Airline Tax Rule, Atty Says

    The Multistate Tax Commission appears to have approved updating a sourcing regulation for airlines to account for income generated from Wi-Fi access and other modern activities, an MTC attorney told Law360 on Thursday after an initial tally of votes appeared to fall short of the approval threshold.

  • July 30, 2026

    Kalshi Sports Offerings Appear On Shaky Ground At 6th Circ.

    A Sixth Circuit panel looked askance at Kalshi's push to have its sports event contracts shielded from state gambling regulators Thursday, pointedly questioning the prediction market giant about the difference between its offerings and traditional sports bets.

  • July 30, 2026

    MTC Draft Tackles State Partnership Tax Rules Vacuum

    The Multistate Tax Commission has spent the past five years building an expansive framework for partnership taxation precisely because state law in this area is fragmented, underdeveloped and no match for the complexity of modern pass‑through structures, state tax professionals said Thursday.

  • July 30, 2026

    Michigan Withdraws As Paying Member Of MTC

    Michigan has stepped back from being a paying member of the Multistate Tax Commission but could choose to restore its prior status in the intergovernmental organization in the next few months, MTC representatives said Thursday.

  • July 29, 2026

    New CFC Levy Doesn't Tax Foreign Income, MTC Reps Say

    States can piggyback off the federal government's new tax treatment for income from controlled foreign corporations without bringing foreign income into their tax bases, Multistate Tax Commission representatives said Wednesday.

  • July 29, 2026

    Ruling May Further Erode IRS' Post-Loper Bright Authority

    The U.S. Court of Federal Claims recently held that a general congressional grant of authority by itself cannot support tax regulations, potentially weakening a foothold the IRS had planned to use after the U.S. Supreme Court's 2024 Loper Bright ruling.

  • July 29, 2026

    Utah Tax On Targeted Digital Ads Unconstitutional, Court Told

    Utah's forthcoming tax on targeted digital advertisements violates federal law and the U.S. Constitution and should be struck down, a taxpayers group said in a complaint filed in state court.

  • July 29, 2026

    Property's $108M Valuation Unfounded, Minn. Justices Told

    The Minnesota Tax Court's $108 million valuation of a Minneapolis office building is not backed by the evidence, the building owner told the Minnesota Supreme Court, asserting that the local assessor's appraisal overvalued the property.

  • July 29, 2026

    Bressler Grows In Northeast, Southeast With Atty Trio Hire

    Bressler Amery & Ross PC announced Wednesday that the firm has added three attorneys in Alabama, Florida and New Jersey to bolster its capabilities in commercial litigation, insurance defense, tax, trusts and estates.

  • July 29, 2026

    Ore. Court Denies Wildfire Settlement Tax Claim As Untimely

    An Oregon couple's amended tax return seeking a refund under legislation allowing an exemption for wildfire settlement income was not timely despite a deadline extension for similar federal claims, the state tax court said.

Expert Analysis

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • 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.

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