State & Local
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August 03, 2026
Stock Payouts, But Not Severance, Taxable In Calif., OTA Says
Severance and medical premiums received by a former California resident who led a bank before being fired and moving to Nevada are not California source income, but restricted stock units he received are taxable by the state, the Office of Tax Appeals said in an opinion released Monday.
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August 03, 2026
Childcare Timely Sought Tax Exemption, Minn. Justices Told
A Minnesota childcare center that missed a county deadline for claiming a tax exemption was still entitled to secure the tax break through an appeal to the state's tax court, the center's owner told the state Supreme Court.
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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.
Expert Analysis
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
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Revamped Opportunity Zones Can Aid Clean Energy Projects
The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.
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Sales And Use Tax Strategies For Renewables After OBBBA
With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.