State & Local

  • April 03, 2026

    No Sales Tax For Payment Processor, Colo. DOR Says

    A company providing payment processing services to international merchants selling products and services in Colorado is not a retailer and is not liable for sales tax, even though it may briefly hold title for the goods, the state tax department said.

  • April 02, 2026

    California Agency Wants SunPower Tax Issue Out Of Ch. 11

    California's Department of Tax and Fee Administration has asked a Delaware bankruptcy judge to abstain from hearing a tax audit dispute in solar panel company SunPower's Chapter 11 case, saying the matter should be handled in a state administrative forum.

  • April 02, 2026

    Ind. Court Says AT&T Phones Given To Users Are Tax-Exempt

    An AT&T subsidiary was wrongly denied a sales and use tax exemption for phones it purchased that were later transferred to customers as part of their contract, the Indiana Tax Court said, reversing a determination by the state's revenue department.

  • April 02, 2026

    Wash. Repeals Luxury Aircraft Tax, Will Increase Fuel Tax

    Washington state repealed a luxury aircraft tax and will increase an aircraft fuel tax under a bill signed by the governor.

  • April 02, 2026

    Religious Group's Tax Claims Ruled To Belong In NJ Court

    A religious group's claim that a New Jersey township is discriminating against it because the group no longer wants to make payments on a previous tax agreement belongs in a state court, a federal district court said in dismissing the case.

  • April 02, 2026

    Wash. Authorizes Tax And Exemption For Renewable Energy

    Washington state authorized a state and local excise tax on qualified renewable energy facilities and battery electric storage systems and will offer a personal property tax exemption for such facilities under a bill signed by the governor.

  • April 02, 2026

    Md. House Panel OKs Service Station Conversion Tax Break

    Local Maryland authorities would be authorized to grant property tax credits for service stations converting to other uses under legislation advanced by a state House panel.

  • April 02, 2026

    Ind. Virtual Auction Co. Not Marketplace Facilitator, Dept. Says

    A digital company that provides software to businesses to conduct virtual auctions is not a marketplace facilitator that's required to remit Indiana sales tax as a retail merchant, the state Department of Revenue determined. 

  • April 02, 2026

    W.Va. Revenue Through March Beat Forecasts by $199 million

    West Virginia's general fund revenue collection from July through March outperformed estimates by $199 million, according to the State Budget Office.

  • April 02, 2026

    Va. To Develop Free E-File Program For Income Taxpayers

    Virginia's Department of Taxation is to develop a free electronic tax return filing program for the state's individual income taxpayers under identical bills approved by Gov. Abigail Spanberger.

  • April 02, 2026

    Fla. Net Revenue Through Feb. Beat Estimates By $137M

    Florida's general fund revenue collected from July through February was $137 million stronger than expected, according to the state Office of Economic and Demographic Research.

  • April 02, 2026

    W.Va. Cuts Income Tax Rates By 5%

    West Virginia will reduce its income tax rates by 5% across all brackets under a bill signed by the governor.

  • April 02, 2026

    NC Top Court Scraps Judicial Fix For Public School System

    The North Carolina Supreme Court ruled in a divided decision Thursday that a trial court lacked the power to impose constitutional remedies for the state's failure to provide students with a quality education, invalidating nine years of developments in the decadeslong case known as Leandro.

  • April 02, 2026

    Ore. Appeal Clock Started When Notice Was Read, Court Says

    The 90-day window to appeal the removal of a special assessment on a couple's property began when the taxpayers opened and read the mailed disqualification notice, the Oregon Tax Court said, rejecting a county assessor's move to dismiss their case.

  • April 01, 2026

    Facebook Users Lose Cert. Bid In Tax-Data Collection Fight

    A California federal judge has refused to certify proposed classes of consumers accusing Meta Platforms Inc. of illegally collecting sensitive financial data from tax preparation websites, finding that the currently proposed classes are "significantly" broad and would likely invite statute-of-limitations defenses that would require "extensive individual inquiries" into each class member.

  • April 01, 2026

    NY Tax Changes Up In Air As Budget Talks Stretch On

    New York's budget negotiations stretched past Wednesday's deadline, leaving unresolved the fate of tax policies that include potential pass-through-entity tax changes and rate increases on high-income earners and businesses.

  • April 01, 2026

    Wash. Clarifies Tech Services Subject To Expanded Sales Tax

    Washington state clarified which activities and services are subject to its sales tax as expanded by a 2025 law, which made the levy apply to a variety of services in the technology sector, under a bill signed by the state's governor.

  • April 01, 2026

    SC Authorizes Gradual Elimination Of Individual Income Tax

    South Carolina will change its individual income tax structure starting in tax year 2026, imposing a rate of 1.99% on income of up to $30,000 and 5.21% on income of $30,000 and over, under a bill signed by the governor.

  • April 01, 2026

    Mo. Senate Panel Eyes Income Tax Phaseout Via Sales Tax

    A plan to phase out Missouri's individual income tax while giving lawmakers the ability to broaden sales tax would boost the state's economic standing and make the tax code more transparent, proponents told the state Senate's economic development committee Wednesday.

  • April 01, 2026

    MTC Panel Advances Broadcasting Tax Rule Clarification

    A Multistate Tax Commission panel revised and advanced a draft update Wednesday to its proposed model rule on the sourcing of broadcasting regulations to explicitly address revenue from streaming and internet content.

  • April 01, 2026

    Oregon Clarifies Tax Court Magistrate Representation Rules

    Oregon will clarify and consolidate its laws on representation of taxpayers before the magistrate division of the state tax court under a bill signed by the governor. 

  • April 01, 2026

    Mich. Appellate Court Won't Reconsider Energy Co.'s Tax Bill

    A Michigan energy company's electricity sales were correctly sourced to Michigan despite the sales being made wholesale to an interstate transmission grid operator, a state appellate court ruled as it affirmed the company's $8 million income tax bill. 

  • April 01, 2026

    Maine Revenues Through Feb. Lag $112M Behind Forecast

    Maine revenues from July through February underperformed estimates by $112 million, according to the state Department of Finance and Administrative Services.

  • April 01, 2026

    RI Tax Dept. Adopts Regs For Fed. Law Decoupling

    Rhode Island's Department of Revenue adopted regulations to implement the state's decoupling from recent federal tax changes for corporate and personal income tax purposes for tax year 2025 and earlier.

  • April 01, 2026

    Oregon Authorizes $1M In Tax Credits For New Banks

    Banks that are new to the state of Oregon will be eligible for tax credits worth up to $1 million under legislation signed by the governor.

Expert Analysis

  • State, Federal Incentives Heat Up Geothermal Projects

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    Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • A Wealth Of Wrong Steps: SALT In Review

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    From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

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