State & Local
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March 31, 2026
Utah Tightens Limits On Mining Exploration Tax Credit
Utah established tighter limits on a tax credit for mining exploration under a bill signed by the governor.
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March 31, 2026
Del. Net Receipts Rise $357M From Last Year
Delaware's net receipts from July through February outpaced the same period last fiscal year by $357 million, according to the state Department of Finance.
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March 30, 2026
Wash. Will Tax Incomes Above $1 Million By Almost 10%
Washington state will put a nearly 10% tax on the income of residents who earn more than $1 million under a bill signed Monday by Democratic Gov. Bob Ferguson.
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March 30, 2026
Michigan Overtaxes Marijuana Sales, Industry Group Claims
Michigan's new tax on marijuana sales has resulted in an effective tax rate that's higher than the constitution permits, a group representing the cannabis industry claimed in a new lawsuit Monday.
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March 30, 2026
Utah Expands Tax Credit For Employer-Provided Child Care
Utah expanded a corporate and individual income tax credit for employer-provided child care to apply to off-site facilities under a bill signed by the governor.
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March 30, 2026
La. House Panel Hears Pitch For 10-Year Income Tax Phaseout
Louisiana would phase out its personal income tax over 10 years under legislation pitched to a House panel Monday.
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March 30, 2026
La. House Panel Punts On Centralizing Sales Tax
The sponsor of legislation that would move Louisiana to a centralized sales tax system agreed to delay action on the proposal during a state House committee meeting Monday, giving lawmakers more time to review how recent filing changes have affected businesses.
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March 30, 2026
Colo. High Court Takes Up Netflix's Sales Tax Challenge
The Colorado Supreme Court will determine whether Netflix's streaming video services are tangible personal property subject to sales tax, the justices said Monday, agreeing to review a state appeals court ruling in favor of the state Department of Revenue.
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March 30, 2026
Morgan Lewis Brings On More Tax Pros From Baker McKenzie
Morgan Lewis & Bockius LLP announced Monday it has welcomed a four-member Baker McKenzie team with experience in tax and transfer pricing to the firm's New York office.
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March 30, 2026
Utah To Impose Gross Receipts Tax On Targeted Advertising
Utah will impose an annual gross receipts tax on entities that deliver targeted advertising in the state and meet certain revenue thresholds under a bill signed by the governor.
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March 30, 2026
NC Revenues Through February Up $554M From Last Year
North Carolina's general fund revenue collection from July through February outpaced the same period last year by $554 million, according to the state comptroller's office in a report released Monday.
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March 27, 2026
Ga. Justices Revive Uber Fight Over Pre-Wayfair Sales Tax
A Georgia appellate court must reconsider its opinion that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the state's highest court said.
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March 27, 2026
Utah Updates Retirement Account Unclaimed Property Timing
Utah changed when unclaimed property held in certain tax-deferred pension or retirement accounts is presumed abandoned under a bill signed by the governor.
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March 27, 2026
NYC Sheds FDIC's Claim For Silicon Valley Bank Tax Refund
A D.C. federal court said Friday it does not have the authority to order New York City to issue a tax refund sought by the Federal Deposit Insurance Corp. in its capacity as receiver of the failed Silicon Valley Bank.
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March 27, 2026
Kan. Board Complied With Remand In Property Tax Case
The Kansas Board of Tax Appeals properly complied with an appellate court's instructions for remand in a property tax case, the court ruled Friday, finding that the board was able to explain the weighted value it gave to leases when appraising the property.
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March 27, 2026
SC Revenue Collection Through Feb. Beat Estimates by $554M
South Carolina's general fund revenue from July through February outpaced estimates by $554 million, according to the state Board of Economic Advisors.
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March 27, 2026
Ex-CEO Sues Former NJ AG Over Tossed RICO Case
The former CEO of The Michaels Organization, who was indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III, has accused former New Jersey Attorney General Matthew J. Platkin and other members of his office of commencing the prosecution knowing there was no probable cause.
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March 27, 2026
Tenn. Revenues Through February $26M Below Forecast
Tennessee's general fund revenue collection from July through February lagged behind expectations by $26 million, according to the state Department of Finance and Administration.
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March 27, 2026
Ariz. House Panel OKs Making Tax Dept. Report New Stances
Arizona's tax department would have to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced by a state House committee.
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March 26, 2026
Colo. Appeals Court Upholds Town's Short-Term Rental Fee
A Colorado town's fee on owners of short-term rentals does not require a vote under the state's Taxpayer's Bill of Rights, a state appeals court ruled, rejecting the argument that it raises more revenue than is needed for its stated purpose.
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March 26, 2026
Va. Tax Head Says Co. Can't Amend Old Returns After Audit
A Virginia corporation was too late to change the treatment of past net operating losses after the state's tax department rejected its effort to carry the related deductions forward, the state's tax commissioner said in a letter ruling released Thursday.
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March 26, 2026
Utah To Impose Tax On Digital Content Streaming Services
Utah will impose a sales and use tax on amounts paid or charged for access to digital video or audio works, including subscription-based streaming services, under a bill signed by the governor.
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March 26, 2026
Hawaii Condo Units Not Apts. For Tax Purposes, Court Rules
Hawaii condominium units in a Maui multiunit property are considered nonowner-occupied properties — not apartments — and should be taxed at higher rates under a county ordinance, a Hawaii appeals court affirmed.
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March 26, 2026
NJ Tax Court Finds Religious Clergy's Homes Not Tax-Exempt
A New Jersey rabbi's and reverend's homes are subject to property tax despite transferring ownership to their religious congregations because both maintained control over the properties, the state Tax Court ruled.
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March 26, 2026
Va. Taxpayer Was Resident Once She Moved, Dept. Says
An individual who moved into Virginia in 2020 was a part-year resident for tax purposes, the state tax commissioner ruled, rejecting her claim that all her income was subject to tax in her previous state.
Expert Analysis
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Protecting Sensitive Court Filings After Recent Cyber Breach
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.
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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.