State & Local

  • September 10, 2026

    Cannabis Equipment OK For Tax Break, Colo. Dept. Says

    Numerous items of equipment used by a company in the cultivation and manufacturing of cannabis products are eligible for Colorado sales and use tax breaks for manufacturing and agricultural operations, the state Department of Revenue said.

  • September 10, 2026

    Ga. Receipts Through Aug. $164M Higher Than Last Year

    Georgia's general fund receipts in July and August were $164 million higher than the same period last fiscal year, according to the state Department of Revenue.

  • September 09, 2026

    Aviation Co. Challenges Colo. County's $33M Tax Valuation

    An aviation services company is being illegally taxed on improvements to property at a Denver airport it possesses as a leaseholder, the company told a state court, challenging the property's $33.1 million valuation and alleging an ongoing nonconformity with Colorado law.

  • September 09, 2026

    Ariz. S Corp. And Subsidiary Not Unitary, Calif. OTA Says

    An Arizona-based S corporation and a subsidiary it sold a substantial interest in did not operate as a unitary business and gains from the sale are not apportionable to California, the state Office of Tax Appeals said, reversing the state tax agency.

  • September 09, 2026

    Calif. Manufacturer's Plea For R&D Tax Break Nixed By Board

    A California manufacturer of safety mats failed to show its deserved $25,000 in research and development tax credits, the state Office of Tax Appeals said, upholding a Franchise Tax Board determination.

  • September 09, 2026

    Economists Tell Fed. Circ. Float Rates Bar Temporary Tariff

    President Donald Trump's temporary global tariff lacked legal justification in the current international monetary system, a group of economists, including former U.S. Treasury secretary and Federal Reserve Chair Janet Yellen, told the Federal Circuit on Wednesday in a brief supporting challenges to the duties.

  • September 09, 2026

    La. Tax Board Denies Man's Quick Win In Domicile Dispute

    The Louisiana Board of Tax Appeals denied an individual's bid for summary judgment in a state income tax dispute centering on whether he changed his domicile to South Carolina in 2020 despite also filing a nonresident tax return there for that year.

  • September 09, 2026

    La. Board Says Taxpayer Can Contest Levy Notice From Bank

    A Louisiana taxpayer's challenge against a $70,000 sales tax levy from her bank is ripe for review, a state board ruled, rejecting as "absurd" the Department of Revenue's argument that the appeal was premature.

  • September 09, 2026

    Ohio Bill Would Limit Tax Breaks For Institutional Investors

    Ohio would limit interest and depreciation tax deductions for institutional investors who own single-family or two-family properties under a bill introduced in the state House of Representatives.

  • September 09, 2026

    Texas Justices Won't Hear Pastureland Values Protest

    The Texas Supreme Court said Wednesday it won't take up a local school district's challenge to the state comptroller's assessment values of pastureland, keeping in place a lower court ruling that the local appraisal district failed to justify a reduction.

  • September 09, 2026

    SD Revenue Through August $7M Ahead Of Estimate

    South Dakota's grand total revenue collection in July and August outpaced budget forecasts by $7 million, according to the state Bureau of Finance and Management.

  • September 08, 2026

    Colo. S Corp. Division Not Unitary Business, Calif. OTA Says

    The beverage division of a Colorado-based S corporation did not operate as a unitary business with the S corporation's other divisions, the California Office of Tax Appeals said Tuesday, reversing the finding of the state tax agency.

  • September 08, 2026

    Colo. County Repeating Illegal Valuation, Airport Lessee Says

    Tax valuations of improvements to property at a Colorado airport possessed through a leasehold interest were wrongly imposed despite substantial legal precedent, the leaseholder told a state court, urging it to reject the county's determinations.

  • September 08, 2026

    With New Tax Partner, Simpson Thacher Boosts Sports Focus

    Jonathan Westreich joined Simpson Thacher & Bartlett LLP as a tax partner in its Los Angeles office, the firm announced Tuesday, deepening the firm's sports, media and entertainment bench.

  • September 08, 2026

    Calif. Car Dealer Owes Tax On $1.98M In Unreported Sales

    A California used car dealership failed to further reduce its sales tax bill as the state Office of Tax Appeals said in a nonprecedential opinion released Tuesday that it failed to report $1.98 million in sales.

  • September 08, 2026

    Calif. Special Sales Factor Doesn't Apply To Crop Product Co.

    California's three-factor apportionment can't be applied to an Arizona company that manufactures pesticides and sells to California farms because the company doesn't get a majority of its receipts from agricultural business, the state Office of Tax Appeals said in an opinion released Tuesday.

  • September 08, 2026

    Mont. Revenue Through Aug. Down From Last Year

    Montana's general fund revenue from July and August was $158,000 lower compared with the same period last fiscal year, according to the state Department of Revenue.

  • September 08, 2026

    Indiana Governor Extends Gas Tax Suspension To October

    Indiana will continue its suspension of the state's gasoline use and excise taxes until Oct. 5 under an executive order signed by the governor, as fuel costs remain elevated amid the Iran war.

  • September 04, 2026

    4 Texas Supreme Court Oil & Gas Cases To Watch This Term

    The new term of the Texas Supreme Court initially appears light on oil and gas litigation, but Lone Star State attorneys told Law360 there are still a handful of cases that could have broad implications for the industry.

  • September 04, 2026

    4 Books Transfer Pricing Economists Think You Should Read

    What do transfer pricing experts — economists, specifically — do in the summer? In July, many of them attend the National Association for Business Economics' annual transfer pricing symposium and discuss their favorite books with Law360 during the coffee breaks. Others were kind enough to do it during their regular work hours. Here, Law360 looks at four of their picks.

  • September 04, 2026

    Pfizer Can't Cut Ala. Tax With Shuffled Loans, Court Affirms

    Pfizer cannot reduce its Alabama corporate income tax liabilities by deducting $658 million in interest payments made to an Irish affiliate that shuffled them to Luxembourg affiliates as tax-free dividends, the Alabama Court of Civil Appeals said Friday, affirming a lower court's decision.

  • September 04, 2026

    Ohio Bill Would Bar Property Tax Breaks For Data Centers

    Ohio would prohibit new property tax breaks for data centers, including facilities used for mining cryptocurrency, under legislation introduced in the state House.

  • September 04, 2026

    Ala. Tax Revenues Through August Up $420M From Last Year

    Alabama's tax collections from October through August were $420 million ahead of the same period last fiscal year, according to the state Department of Revenue.

  • September 04, 2026

    Mass. Tax Revenue Through August Up $760M From Last Year

    Massachusetts tax collections in July and August were $760 million ahead of the same period in the preceding fiscal year, according to a report by the state Department of Revenue.

  • September 04, 2026

    Miss. Revenues Through Aug. Up $72M From Estimates

    Mississippi's total general fund revenues in July and August were $72 million head of forecasts, according to the state Department of Revenue.

Expert Analysis

  • 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.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • A Wealth Of Wrong Steps: SALT In Review

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    From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

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