State & Local

  • March 03, 2026

    Wyo. Updates Sales Tax Law To Include Use Tax Provisions

    Wyoming revised and expanded various parts of the state's sales tax law to incorporate the administration of use tax under a bill signed by the governor.

  • March 02, 2026

    Ore. Lawmakers OK Moving Up $4.3B Transportation Tax Vote

    Oregon voters would decide in May, instead of November, whether to scrap most of the tax and fee hikes in a $4.3 billion transportation plan under legislation passed Monday by the state House of Representatives.

  • March 02, 2026

    Calif. OTA Says Nevada Firm Owes Tax For Local Worker

    A Nevada corporation with a California employee was doing business in California, and that's enough for the corporation to be liable for California franchise tax, the state Office of Tax Appeals ruled in an opinion released Monday.

  • March 02, 2026

    Calif. Trust Owes Tax On Aircraft, OTA Rules

    A trust managed and created by a California resident owes use tax on an aircraft brought into the state, California's Office of Tax Appeals ruled in an opinion released Monday, rejecting the trust's argument that the aircraft was bought to be used in Nevada.

  • March 02, 2026

    Mass. Tax Board Lowers Country Club's Valuation

    A Massachusetts tax board agreed with the owner of a country club that the property was overvalued, saying in a decision released Monday that possible flooding concerns and easement issues would impede potential buyers.

  • March 02, 2026

    Mass. Board OKs LLC's Property Tax Exemption

    A Massachusetts limited liability company is eligible for a manufacturing property tax exemption despite a local assessor's contention that the exemption applied only to certain entities, the state Appellate Tax Board said in rulings released Monday.

  • March 02, 2026

    Minn. Tax Court Erred In Valuing Hotel, Minn. Justices Told

    The Minnesota Tax Court improperly lowered the value of a Minneapolis hotel and convention center and should not have disregarded the minimum assessment agreement that existed between the county and the property owner, the county told the Minnesota Supreme Court.

  • March 02, 2026

    Mass. Board Raises, Lowers Boston Building Tax Values

    A Massachusetts board trimmed the valuation of a Boston office building for one tax year while boosting it for two others in a decision released Monday, rejecting larger changes sought by the parties.

  • March 02, 2026

    ITC To Review Vape Imports' Possible Restriction Violations

    The U.S. International Trade Commission will investigate a coalition of Chinese companies and their U.S. distributors on allegations that they skirted restrictions on vapes, acting on a complaint by R.J. Reynolds Tobacco Co., though some claims were dismissed.

  • March 02, 2026

    Mich. Revenues Through Jan. Up $609M From Last Year

    Michigan's general revenue from October through January outpaced the same period last year by $609 million, according to the state Budget Office in a report released Monday.

  • March 02, 2026

    Ill. Postpones Tax Sale Filing Deadline, Suspends Interest

    Illinois postponed a filing deadline for an annual tax sale in Cook County and suspended interest accrual on delinquent taxes during the extension under a bill signed by Gov. JB Pritzker.

  • March 02, 2026

    Ore. Senate Panel Advances Lodging Tax Hike

    Oregon would raise its statewide short-term lodging tax under legislation passed by a Senate committee.

  • March 02, 2026

    Ore. Senate Panel OKs Bill For $1M Tax Break For New Banks

    Oregon would give a tax break to banks commencing business in the state of up to $1 million across four years, under House legislation passed by a Senate panel Monday.

  • March 02, 2026

    Justices Decline To Hear Challenge To NJ Royalty Tax System

    The U.S. Supreme Court declined on Monday to hear a tobacco company's claims that New Jersey's method of taxing royalty income discriminates against interstate commerce by basing a deduction on the amount of business activity a royalty recipient conducts inside the state.

  • February 27, 2026

    Trump's Trade Deals Face Tricky Path After Tariff Ruling

    While President Donald Trump has said the trade agreements struck in response to tariffs that have now been invalidated by the U.S. Supreme Court will be kept, navigating the terms of those deals in the aftermath is already proving complicated.

  • February 27, 2026

    Washington 'Millionaires Tax' Clears House Panel With Tweaks

    A proposal for a nearly 10% tax on income above $1 million cleared the Washington State House of Representatives' Finance Committee on Friday, with members opting for a few changes but rejecting a proposed amendment that would have required voter approval.

  • February 27, 2026

    Calif. Urges Justices To Pass On Fla.'s Challenge To Tax Rule

    Florida's challenge to a special California apportionment rule lacks the importance required to warrant the U.S. Supreme Court exercising its original jurisdiction to hear a dispute between states, California told the justices on Friday.

  • February 27, 2026

    Smithfield Can Use Alt. Apportionment, Calif. Court Rules

    Smithfield Foods is not required to use California's typical method of single sales factor apportionment and is entitled to a refund of more than $900,000 in corporate income tax from the state, a California trial judge ruled.

  • February 27, 2026

    Ala. Lawmakers OK Boosted Tourism Project Tax Break Cap

    Alabama would increase caps on tax rebates available to companies that operate qualifying tourism projects in the state under a bill approved by the state Legislature and sent to the governor.

  • February 27, 2026

    Kan. House OKs Protest-Led Local Property Tax Caps

    Kansas would require a locality to cap its property taxes following a successful protest under a bill passed by the state House of Representatives.

  • February 27, 2026

    3 Takeaways From The Supreme Court's Mich. Tax Sale Case

    The U.S. Supreme Court will consider issues of fairness and just compensation in a case in which a Michigan county seized a home over a disputed $2,200 tax debt and sold it at auction, but oral arguments made clear it will not be an easy decision. Here, Law360 presents three takeaways from the oral arguments in Pung v. Isabella County.

  • February 27, 2026

    Colorado Senate Panel Advances OT Exclusion From Tax

    Colorado would exclude overtime from state income to conform to changes made in the 2025 federal budget bill under legislation passed in a Senate committee. 

  • February 27, 2026

    Taxation With Representation: Linklaters, Wilson Sonsini

    In this week's Taxation With Representation, French electric utility Engie acquires UK Power Networks, Gilead Sciences Inc. buys clinical-stage biotechnology company Arcellx Inc., and The Brink's Co. acquires NCR Atleos in a deal that unites two major companies in the ATM business.

  • February 27, 2026

    Md. Corp. Tax Decoupling Bills Pitched To House Panel

    Maryland would decouple from a group of recently enacted federal corporate tax changes under two bills heard by the state House Ways and Means Committee that are estimated to boost state revenue by $900 million over five years compared with current law.

  • February 27, 2026

    Biz Tax Plans In NY Gov.'s Budget Face Pushback

    New York lawmakers and policy groups warned that aspects of Gov. Kathy Hochul's budget, which includes parting from federal business tax breaks and extending a corporate surtax, would worsen the state's competitiveness for business, while some officials rebutted that idea.

Expert Analysis

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    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.

  • Cookies, Cribs, Curiousness: SALT In Review

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    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.

  • A Cold War-Era History Lesson On Due Process

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    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.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

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