State & Local

  • April 23, 2026

    Mich. High Court Fast-Tracks Appeal Over 24% Cannabis Tax

    The Michigan Supreme Court has ordered the state's intermediate appeals court to accelerate a closely watched constitutional challenge to the state's 24% cannabis tax that went into effect earlier this year, halting trial court proceedings as the appeal unfolds. 

  • April 23, 2026

    MTC Exec Panel OKs Airline Rule Update On New Revenue

    A key Multistate Tax Commission committee Thursday advanced updates to a sourcing regulation for airlines that would account for certain business practices, such as selling Wi-Fi access, that didn't exist when the rule was adopted in the 1980s.

  • April 23, 2026

    Minn. Business Groups Denounce Sales Tax Expansion

    Minnesota Gov. Tim Walz's proposal to expand the state's sales tax base to include more services and a social media tax plan would increase costs in the state, several business groups said during a hearing Thursday.     

  • April 23, 2026

    Mo. County's Tax Appeal Process Unfair, State Auditor Finds

    A Missouri county's equalization board disadvantaged taxpayers by failing to place the burden of proof on the county Assessment Department during appeals, the state auditor reported Thursday.

  • April 23, 2026

    Wis. Revenues Through March Outpace Last Year By $571M

    Wisconsin's general fund revenue from July through March outpaced the same period last year by $571 million, according to the state Department of Revenue.

  • April 23, 2026

    Fla. To Bar Local Gov'ts From Imposing Taxes On Emissions

    Florida will prohibit local governments from imposing taxes as part of policies that seek to curb greenhouse gas emissions under a bill signed by Gov. Ron DeSantis.

  • April 23, 2026

    DOJ Final Order Loosens Rules For State-Legal Medical Pot

    The U.S. Department of Justice published a final order Thursday loosening federal restrictions on medical marijuana products that fall within the ambit of state-regulated programs or have approval from the U.S. Food and Drug Administration.

  • April 22, 2026

    Spinoff Landscape Unclear In Wake Of Tossed IRS Guidance

    The Internal Revenue Service has scrapped controversial guidance that limited the types of spinoff transactions that revenue officials would approve as tax-free ahead of time, but the path to seeking the agency's blessing for certain intercompany reorganizations remains hazy.

  • April 22, 2026

    Mo. Airport Marriott Merits Lower Value, State Justices Affirm

    A Missouri airport Marriott built on land owned by the city is subject to a reduced property value despite the assessor's protests that the reduced value is unconstitutional, the state Supreme Court affirmed.

  • April 22, 2026

    Ariz. Revenue Through March Down $61M From Forecasts

    Arizona's general fund revenue collection from July through March underperformed estimates by $61 million, according to the state Department of Revenue.

  • April 22, 2026

    NJ General Revenue Collection Through March Up $1.2B

    New Jersey's total major revenue collection from July through March beat the same period last year by $1.2 billion, according to the state Department of the Treasury.

  • April 22, 2026

    RI Revenues Through March Beat Estimates By $44M

    Rhode Island's general fund revenue collection from July through March exceeded forecasts by $44 million, according to the state Department of Revenue.

  • April 22, 2026

    Minn. Senate Bill Seeks 100% Tax On Fraudulent Income

    Funds obtained in Minnesota through fraudulent means would be subject to a 100% tax under legislation introduced Wednesday in the state Senate that would apply retroactively.

  • April 22, 2026

    Okla. Defines Entities Eligible For Development Tax Credits

    Oklahoma defined entities that are eligible to receive income tax credits for capital contributions to qualified economic development and infrastructure projects under a bill signed by the governor.

  • April 22, 2026

    Mass. Tax Board Won't Drop $954,000 Home Valuation

    A Massachusetts couple failed to convince the state Appellate Tax Board that their home was overvalued at $954,000, the board said, finding shortcomings on their analysis of nearby comparable properties.

  • April 21, 2026

    MTC Nearing Completion Of Yearslong Digital Tax Project

    As a white paper from a Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products nears completion, the group has chosen several key areas that states could focus on, an MTC official said Tuesday.

  • April 21, 2026

    Missouri Lawmakers Approve Income Tax Phaseout Proposal

    Missouri lawmakers passed a proposed constitutional amendment Tuesday that, if approved by voters, would allow the Legislature to lower the state's income tax by broadening its sales and use tax regime, but they removed revenue triggers that could have been used to eliminate the tax.

  • April 21, 2026

    Mass. Auto Body Shop Owes Sales Tax, Board Says

    A Massachusetts auto body shop that primarily served rental car companies was correctly assessed sales tax, a state board said in a decision released Tuesday while abating a penalty imposed against the taxpayer.

  • April 21, 2026

    Ariz. House OKs Making Tax Dept. Report New Stances

    Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that would "adversely affect" taxpayers under legislation approved by the state House on Tuesday.

  • April 21, 2026

    Kansas Adjusts 2026 And 2027 Revenue Estimates

    Kansas has lowered its estimate of general fund revenue for the 2026 fiscal year and slightly raised its estimate for 2027 to reflect effects of legislation passed this year, the state's Legislative Research Department said.

  • April 21, 2026

    Vt. General Revenues Through March Down $107M

    Vermont's general fund revenue from July through March underperformed the same period last year by $107 million, according to the state Agency of Administration.

  • April 21, 2026

    Maine To Establish Independent Tax Appeals Office

    Maine will establish an independent office of tax appeals in its Department of Administrative and Financial Services under a bill signed by the governor.

  • April 21, 2026

    Colo. Codifies Protection Of Organizations' Tax-Exempt Status

    Colorado codified its practice of presuming an entity to be a charitable organization if it presents the appropriate determination letter from the Internal Revenue Service, under legislation signed by Gov. Jared Polis.

  • April 20, 2026

    COVID Not A 'Natural Disaster,' Wash. Panel Rules In Tax Case

    A Washington state appeals court declined to revive a hotel trade group's class action seeking tax relief over the governor's COVID-19 emergency declaration in 2020, ruling Monday that the pandemic doesn't qualify as a "natural disaster" under state law.

  • April 20, 2026

    SC Justices Should Rehear Sales Tax Case, Amazon Says

    South Carolina's highest court incorrectly interpreted the state's sales tax law when it ruled that Amazon was required to collect tax on goods that third-party merchants sold on its online platform before the Wayfair decision, the company argued as it urged to court to reconsider.

Expert Analysis

  • 5 Ways Lawyers Can Earn Back The Public's Trust

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    Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.

  • Opportunity Zone Overhaul Is Good News For Investors

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    Recently enacted reforms making the qualified opportunity zone program permanent, restoring the basis step-up for capital gains and adding flexibility to the zone designation process enhance the program’s appeal for long-term investment, says Steven Hadjilogiou at McDermott.

  • Taxpayers Face Tough Choices Under NJ's New Nexus Rules

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    Though New Jersey’s new rules expanding the commercial nexus that triggers state taxation are likely to be challenged, businesses still need to carefully consider whether it’s best to minimize potential tax by reducing online customer support services or maintain their current instate services and begin paying tax, say attorneys at Husch Blackwell.

  • Bar Exam Reform Must Expand Beyond A Single Updated Test

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    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.

  • A Simple Way Courts Can Help Attys Avoid AI Hallucinations

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    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.

  • New NY Residential Real Estate Rules May Be Overbroad

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    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.

  • Budget Act's Deduction Limit Penalizes Losing Gamblers

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    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.

  • The Legal Education Status Quo Is No Longer Tenable

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    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.

  • 6 Questions We Should Ask About The Trump Trade Deals

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    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.

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    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.

  • A Bad Idea, And Another, And Another: SALT In Review

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    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.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    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.

  • Playing Soccer Makes Me A Better Lawyer

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    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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