State & Local

  • March 20, 2026

    Neb. Tax Board Backs $1M Assessment Of Home

    The Nebraska tax review board said that a residential property was fairly assessed at over $1 million, siding with the local assessor's sales comparison approach in an order released Friday.

  • March 20, 2026

    Mich.'s Whitmer Appoints Tax Dept. Employee To Tax Tribunal

    Michigan Gov. Gretchen Whitmer appointed a state tax agency employee to serve as a judge on the state Tax Tribunal for a term of about 14 months.

  • March 20, 2026

    Taxation With Representation: Clifford Chance, Davis Polk

    In this Week's Taxation With Representation, Public Storage acquires National Storage Affiliates Trust, 3M teams up with Bain Capital to buy Madison Fire & Rescue, and Mastercard acquires stablecoin infrastructure firm BVNK.

  • March 20, 2026

    Wis. General Revenue Through Feb. Up $587M

    Wisconsin's general fund revenue collection from July through February exceeded the same period last year by $587 million, according to the state Department of Revenue in a report released Friday.

  • March 20, 2026

    Md. Senate Panel OKs Credit Extensions, Film Tax Break

    Maryland would extend tax credit programs for business investment and eliminate the cap on its film production activity tax credit under an economic development package advanced by a state Senate panel Friday.

  • March 19, 2026

    Amazon Unlawfully Taxes Exempt Baby Items In Fla., Suit Says

    Two Florida shoppers filed a proposed class action Thursday in Washington federal court accusing Amazon.com Inc. of overcharging customers by collecting sales tax on items that are supposed to be tax-free under Florida law, such as cribs, strollers, diapers and other products for toddlers and babies.

  • March 19, 2026

    DC Gov't Urged To Reshape SALT Cap Workaround Plan

    A Washington, D.C., bill that would give pass-through entities a workaround to the federal cap on deductions for state and local taxes needs changes to integrate properly with existing district taxes, witnesses said at a D.C. Council hearing Thursday.

  • March 19, 2026

    Remote Work Was Not A Choice, Prof Tells NY Appellate Court

    A professor at a New York university had no choice other than to work remotely out of the state because of the coronavirus pandemic, so his income earned while he worked at home in Connecticut is not subject to tax by New York, he told a New York appellate court Thursday.

  • March 19, 2026

    Texas Court Erases $7.8M In Taxes On Stored Export Oil

    A Texas company storing presold crude oil to be exported to foreign countries was wrongly taxed $7.8 million by a county assessor, a state appeals court ruled Thursday, reversing a trial court decision.

  • March 19, 2026

    Minn. House Bill Seeks $4B Property Tax Refund

    Minnesota would allow eligible taxpayers to claim a refund for a portion of property taxes paid in 2026 under a bill introduced in the state House of Representatives. 

  • March 19, 2026

    Ind. Co. Proves Some Sales Tax Exempt, Dept. Says

    An Indiana company is eligible for a tax exemption for some sales it failed to remit tax from after providing exemption certificates, the state Department of Revenue said in a letter ruling. 

  • March 19, 2026

    Ind. Co. Should Be Allowed Penalty Abatement, Dept. Says

    An Indiana company that uses a third party to withhold and remit payroll taxes should have its assessed penalties abated after proving it did not willfully fail to remit the assessed tax, the state Department of Revenue ruled. 

  • March 19, 2026

    Mich. Offers Tax Extension In Areas Hit By Winter Storm

    Michigan taxpayers and businesses in areas affected by recent winter storms can request additional time to file and pay taxes, the state Department of Treasury announced. 

  • March 19, 2026

    W.Va. Legislature OKs Income Tax Cut

    West Virginia would cut its income tax rates by 5% across all brackets under a bill passed by the state Legislature and sent to the governor for approval. 

  • March 19, 2026

    Ind. Farm's ATV Purchase Partly Exempt, Dept. Says

    An Indiana farm that bought an all-terrain vehicle is owed a partial sales and use tax exemption because the vehicle was used in part for herding livestock, the state's tax department said.

  • March 19, 2026

    Idaho Lawmakers OK Expanded Retail Developer Tax Rebate

    Idaho would expand a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill unanimously approved by state lawmakers and headed to the governor.

  • March 19, 2026

    RI Revenue Through Feb. Tops Forecast By $6M

    Rhode Island's general fund revenue collection from July through February surpassed an estimate by $6 million, according to the state Department of Revenue.

  • March 19, 2026

    Mass. Bill For Employer Child Care Tax Credit Advances

    Massachusetts would establish a pilot program for tax credits for employers that provide child care under legislation passed by the Joint Revenue Committee.

  • March 18, 2026

    Temu Users Join Customer Push For IEEPA Tariff Refunds

    Online marketplace Temu must refund customers for passed-on costs related to the Trump administration's now-invalidated International Emergency Economic Powers Act tariffs, a consumer leading a proposed nationwide class action told an Illinois state court.

  • March 18, 2026

    Idaho Expands Short-Term Rental Tax Obligations

    Idaho short-term and vacation rental property owners must adhere to local tax rules for rental marketplaces even if they don't do business through a marketplace under a bill signed by the governor.

  • March 18, 2026

    Minn. Gov. Pitches Social Media Tax, Cut In Sales Tax Rate

    Minnesota would enact a tax on large social media platforms and lower its state sales tax rate while expanding its base to include certain services under budget recommendations of Gov. Tim Walz.

  • March 18, 2026

    Idaho Lawmakers OK Estimated Payments For Audit Subjects

    Idaho would establish a process for partnerships, S corporations and other pass-through entities that are subject to a federal audit to make estimated payments to the state's tax commission under a bill unanimously approved by state lawmakers and headed to the governor.

  • March 18, 2026

    Amazon Stuck With SC Sales Tax On 3rd-Party Transactions

    Amazon was required to collect South Carolina sales tax on goods that third-party merchants sold on its online platform before the U.S. Supreme Court's Wayfair decision, the state Supreme Court ruled Wednesday, saying the company was engaged in the business of selling products.

  • March 18, 2026

    Mich. Gives Guidance On Wholesale Cannabis Tax

    Michigan's new 24% excise tax on wholesale cannabis must be paid on the first sale of cannabis from a grower or processor to a licensed retailer, the Michigan Department of Treasury explained in guidance. 

  • March 18, 2026

    Minn. House Blocks Revival Of SALT Cap Workaround Bill

    A proposal to extend Minnesota's workaround for pass-through entities of the federal cap on deductions for state and local tax payments was blocked in the state's House, with Democrats voting down an effort to revive a bill that stalled in a committee.

Expert Analysis

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    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.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    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.

  • When A Tax Law Breaks The Law: SALT In Review

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    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.

  • Power To The Paralegals: How And Why Training Must Evolve

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    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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