State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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July 29, 2026
Medical Dressings Not Subject To Colo. Sales Tax, Dept. Says
Colorado sales of dressings, bandages and other products to a healthcare provider for use in patient care are not subject to state sales tax, the state tax department said.
Expert Analysis
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Bar Exam Reform Must Expand Beyond A Single Updated Test
Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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New NY Residential Real Estate Rules May Be Overbroad
New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.