State & Local
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October 06, 2026
Ohio Discount Movie Theater Denied Charity Tax Break
An Ohio movie theater that said it's dedicated to film preservation and education and offers tickets below market rate does not qualify for a charitable property tax exemption, the state's Board of Tax Appeals ruled Tuesday.
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October 06, 2026
Mass. Revenue Through Sept. $147M Over Estimate
Massachusetts' general revenue fund collection was $147 million better than expected, according to the state Department of Revenue.
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October 05, 2026
Illinois' Curbs On Kalshi Sports Contracts Blocked For Now
An Illinois federal judge temporarily blocked the state from enforcing its gambling license requirements against Kalshi and Coinbase on Friday, saying that the companies' core sports betting contracts are likely federally regulated swaps.
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October 05, 2026
Tory Burch Investors' Assets Not Sourced to Calif., OTA Says
Nonresident investors in the fashion brand Tory Burch do not owe California tax on part of the gain from selling their stake in the company, the state Office of Tax Appeals said Monday in consolidated opinions that overruled the findings of the tax agency.
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October 05, 2026
REIT Can't Reuse Eliminated Dividends, Calif. OTA Says
California's tax code allows a real estate investment trust to eliminate dividends from a taxable subsidiary with which it is unitary, but it is not allowed to claim the dividends-paid deduction on those same dividends, the state Office of Tax Appeals said in an opinion released Monday.
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October 05, 2026
Calif. Cannabis Co. Owner Not Liable For Tax As Transferee
A California man who was the single member of a cannabis company is not liable as a transferee for the company's unpaid tax, despite being paid $200,000 in consultant fees, the state Office of Tax Appeals said in a ruling released Monday.
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October 05, 2026
Bilzin Sumberg Expands Tax Practice With Nelson Mullins Atty
Bilzin Sumberg Baena Price & Axelrod LLP has expanded its tax and private wealth practice with the addition of a Miami-based partner from Nelson Mullins Riley & Scarborough LLP.
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October 05, 2026
Mont. Revenues Through Sept. $30M Up From Last Year
Montana's general fund revenue from July through September was $30 million higher than the same period last fiscal year, according to the state Department of Revenue.
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October 05, 2026
Minn. Court Wrong To OK Childcare Tax Break, County Says
A Minnesota childcare center missed a statutory filing deadline for a property tax break and thus should not be allowed the deduction, the state's largest county told the state Supreme Court, urging it to reverse a state tax court decision.
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October 05, 2026
Calif. LLC's Property Sale Qualifies For Deferral Of Gain
A California LLC that was formed by several S corporations to purchase an investment property is eligible for a deferral of gain after selling the property, the state Office of Tax Appeals said in a ruling released Monday.
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October 05, 2026
Texas Revenues In September 11% Ahead Of Last Year
Texas' total revenues in September outpaced last year's by 11%, the state comptroller said.
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October 05, 2026
NJ Should Allow Co.'s S Corp. Election, Co. Claims
The New Jersey Tax Court should allow a Missouri company's retroactive S corporation election after the company made a clerical error and filed the election for the wrong dates, the company said in a complaint.
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October 05, 2026
Kansas Receipts Top Estimate By $174M Through Sept.
Kansas' total receipts from July through September were $174 million higher than an estimate, according to the state's Division of the Budget.
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October 05, 2026
Justices Won't Hear Corporate Transparency Act Challenges
The U.S. Supreme Court on Monday declined to hear two cases challenging the Corporate Transparency Act, a law designed to establish a national beneficial ownership registry for law enforcement agencies investigating shell companies that was severely curtailed by the U.S. Department of the Treasury.
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October 05, 2026
Mo. Commission OKs Religious Tax Break For Vacant Land
Undeveloped properties that are used by religious and charitable organizations qualify for a property tax exemption, the Missouri State Tax Commission ruled, saying there is no prohibition against vacant land being exempt from tax.
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October 05, 2026
Justices Decline To Weigh Travel Co.'s Challenge To Wis. Tax
The U.S. Supreme Court declined on Monday to take up a travel company's claims that its provision of travel services sold by Wisconsin-based agents through an online portal qualified for a federal law's protections against state income tax.
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October 02, 2026
NJ Tax Court Axes Challenge To Internet Activity Tax Rules
The New Jersey Tax Court tossed a trade group's challenge to the state's regulations that outline when an out-of-state company's internet activities exceed a federal law's protections against state income taxes, saying the rules weren't preempted by federal law.
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October 02, 2026
Signatures For Colo. Graduated Tax Plan Valid, Court Told
Signature gatherers for a Colorado ballot measure for graduated income tax rates followed all state laws aimed at preventing fraud, election officials and the measure's backers told a state court, urging it to reject a challenge to the validity of thousands of signatures.
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October 02, 2026
State & Local Tax Takeaways From September
Action in the state and local tax world in September was centered in courthouses in Massachusetts, Texas, California and elsewhere. Here, Law360 looks at highlights from the past month.
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October 02, 2026
DC Hikes Revenue Collection Estimate by $213M For 2026
Washington, D.C.'s chief financial officer said that the district expects to collect $213 million more in revenue in fiscal year 2026 than in 2025 but lowered its revenue estimate for fiscal year 2027.
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October 02, 2026
Dems Slam Proposed Limit On Tax Credits For Immigrants
A group of Democratic senators urged the U.S. Department of the Treasury to scrap proposed rules that would cut off refundable tax credits to certain immigrants living in the U.S. legally, arguing that the guidance oversteps regulatory authority and would create a "byzantine" system.
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October 02, 2026
W.Va. Revenue Through Sept. $62M Up From Forecast
West Virginia's general fund revenue collection from July through September was $62 million higher than expected, according to the State Budget Office.
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October 02, 2026
Taxation With Representation: Hogan Lovells, Davies, Sidley
In this week's Taxation With Representation, semiconductor company Advanced Micro Devices buys AI model developer and research lab World Labs, Brixmor Property Group and private investment management firm Everview Partners acquire Slate Grocery REIT, and cyberintelligence company REDLattice merges with blank check company Bold Eagle Acquisition Corp.
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October 01, 2026
Texas Moving To Fix Data Process Rule To Prevent Double Tax
Texas' tax agency will propose an amendment to its marketplace selling rule to remove certain fees from its definition of taxable data processing services, the state's comptroller said, adding that the current policy acts as a double tax on businesses and customers.
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October 01, 2026
Kilpatrick Adds Ex-Barnes & Thornburg Tax Partner
Kilpatrick has hired a former Barnes & Thornburg LLP attorney who is experienced in transactional law as a partner on its employee benefits and tax team and co-chair of its federal tax practice.
Expert Analysis
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Checking For AI Errors Is Now A Two-Way Street
A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.
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5 Things Associates Must Ask About Their Firm's Merger Plan
The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.
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2 'Rocket Dockets' And The Rules That Propel Them
The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.
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NY's Tax On 2nd Homes Compounds Residency Tax Risks
New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business owners who maintain a residence while asserting domicile elsewhere, says Mark Parthemer at Glenmede.
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A Playground Of Unsound Tax Policy: SALT In Review
From the California governor's proposed taxing of software sales to a Minnesota bill that targets executive pay, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Your Next Litigation Hold Should Cover AI Chat Logs
The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.
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Tax Highlights From Georgia's 2026 Legislative Session
Georgia's two-year legislative cycle recently concluded with the enactment of several significant tax bills that reflect efforts to modernize tax policy in response to evolving economic priorities, and a broader trend toward increased scrutiny of administrative agency interpretations, say attorneys at Eversheds Sutherland.
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Studying Foreign Languages Makes Me A Better Lawyer
Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.
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Sold Inventory May Drive Tax Treatment Of Tariff Refunds
Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.
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Tax Teams Get No Bright-Line Rule From AI Privilege Cases
Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.
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NY Times Word Puzzles Make Me A Better Lawyer
Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.
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Law School's Missed Lesson: Diagnose Before Arguing
Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.
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Judges On AI: How Courts Can Survive The Tech Revolution
Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.