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State & Local
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May 14, 2026
Md. Specifies Situs For Inheritance Tax, Repeals Exemption
Maryland established the location of intangible personal property for state inheritance tax purposes and repealed an exemption from the tax under legislation signed by Gov. Wes Moore.
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May 13, 2026
Hologic Tells NH Justices It's One Org.; State Pushes Back
New Hampshire's revenue department and Hologic sparred before the state's justices over whether a capital loss carryback can offset capital gains in a combined group, even if the loss and gain are generated by different group members, with the company arguing it and its entities are one organization.
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May 13, 2026
Pact Board OKs Tax Guidance For Delivery Cos., Code Sales
The Streamlined Sales Tax Governing Board approved a host of additions to the state tax simplification compact it oversees Wednesday, including guidance on tax rules for delivery network companies and codes that are redeemed for products or services.
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May 13, 2026
Colo. Panel Kills Corp. Decoupling Bill Under Veto Threat
Colorado legislation to decouple the state from four of last year's federal corporate tax changes was stalled by a Senate panel at the request of the bill's sponsor, who suggested that Gov. Jared Polis said he would veto the bill.
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May 13, 2026
Okla. Revenue Through April Beats Estimates By $393M
Oklahoma's general revenue collection from July through April outpaced forecasts by $393 million, according to the state's Office of Management and Enterprise Services.
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May 13, 2026
Wis. Gov. Signals Budget Compromise With No Tax On Tips
Wisconsin's governor said a bipartisan deal has been reached with Republican leaders in the Legislature on a budget deal that will include no state tax on tips and overtime pay, as well as some property tax relief.
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May 13, 2026
NC Tax Revenue Collection Through March Up $853M
North Carolina's general revenue from July through March exceeded the same period last fiscal year by $853 million, the Office of the State Controller reported.
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May 13, 2026
Minn. Bill Seeks Pharma Marketing Fed Deduction Add-Back
Minnesota would require pharmaceutical companies to add back their federally deducted business expenses arising from marketing spending under a bill introduced in the state Senate on Wednesday.
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May 13, 2026
Iowa Lawmakers OK Vote For Tax Hike Two-Thirds Approval
Iowa voters will decide whether to amend the state's constitution to require a two-thirds vote of approval by the state's General Assembly for individual or corporate income tax rate increases under a Senate joint resolution passed by state legislators and sent to the Secretary of State.
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May 12, 2026
Judge Won't Toss Boston Property Tax Retaliation Claims
Boston must face a proposed class action accusing the city of inflating the valuations of some properties after owners appealed their tax bills, a state court judge has ruled.
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May 12, 2026
Mamdani Pitches New York Budget With Tax On 2nd Homes
New York City Mayor Zohran Mamdani unveiled a budget plan Tuesday that seeks to tax high-value second homes in the city, a proposal that will require the approval of state lawmakers, who are locked in protracted talks on their own budget.
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May 12, 2026
Fla. Sales Tax Won't Be Affected By Penny Phaseout
Florida sales tax should be collected on the original sales price, not the price of cash transactions, rounded to the nearest nickel under a bill signed by Republican Gov. Ron DeSantis.
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May 12, 2026
Ohio Bank's Tax Break On Data Processing Denied By Board
An Ohio bank is liable for sales tax on financial data processing services it purchased, a state board affirmed, applying the true object test to the transactions as directed by the state Supreme Court.
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May 12, 2026
Ohio Revenue Through April Beats Estimate By $1B
Ohio's total revenue from July through April exceeded an estimate by $1 billion, according to the state Office of Budget and Management.
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May 12, 2026
Okla. House Overrides Veto Of Gambling Loss Cap Exclusion
Oklahoma's House of Representatives overrode the governor's veto of a bill that would exempt gambling losses from a cap on itemized deductions for state income tax purposes.
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May 12, 2026
Idaho Revenues Through April Up $179M From Forecasts
Idaho's general fund revenue from July through April exceeded estimates by $179 million, according to the state Division of Financial Management.
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May 12, 2026
Ky. Revenue Through April Rises $221M From Last Year
Kentucky's general fund revenue collection from July through April beat the total from the same period last fiscal year by $221 million, according to the state Department of Revenue.
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May 11, 2026
Minn. Justices Challenge County On Hilton Valuation Appeal
Minnesota's justices quizzed counsel for Hennepin County on Monday on whether its arguments for its preferred method for valuing a Hilton-branded Minneapolis hotel and convention center could be enough to overturn a state tax court decision that adopted the owner's approach.
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May 11, 2026
Georgia To Cut Income Tax Rate To 4.99%
Georgia will lower its income tax rate, increase standard deductions and provide temporary exclusions for tax on some overtime pay and cash tips under legislation signed Monday by Republican Gov. Brian Kemp.
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May 11, 2026
NC Justices Asked To Clarify Leandro School Funding Opinion
The school boards of several low-wealth North Carolina counties are asking the state Supreme Court to elucidate a recent ruling that invalidated nine years of developments in the public school funding case known as Leandro, contending the opinion suggests the court usurped power in its jurisdictional conclusions.
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May 11, 2026
Kansas Clarifies Transient Tax Application During World Cup
Kansas' adoption of a new definition of transient guests will affect who is subject to transient occupancy tax during the FIFA World Cup, the state Department of Revenue said in a notice.
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May 11, 2026
Broadway Shows Freed From NYC Rent Tax On Billboards
Operators of four Broadway musicals don't owe New York City's commercial rent tax on billboard advertisements that they paid third-party entities to run because the operators didn't use the billboards, a city administrative law judge determined.
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May 11, 2026
Ind. Revenue Through April $1.3B Better Than Forecast
Indiana's general fund revenue collection from July through April beat estimates by $1.3 billion, according to the State Budget Agency.
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May 11, 2026
Calif. Revenue Through April Beats Estimate By $12B
California's general fund revenue from July through April outpaced a forecast by $12 billion, according to the state controller's office.
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May 11, 2026
Ga. Allows Review Of Tax Records For Unclaimed Property
Georgia authorized its Department of Revenue to review tax records to verify the identity of owners of unclaimed property under a bill signed by Gov. Brian Kemp.
Expert Analysis
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
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Sensible In Maine, Less So On Capitol Hill: SALT In Review
From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.