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State & Local
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June 05, 2026
Colo. Narrows Downloadable Software Sales Tax Exemption
Colorado will narrow its sales tax break for downloadable software and provide tax relief for restaurants, with most of the revenue from the package dedicated to a family tax credit, under legislation signed by Gov. Jared Polis.
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June 04, 2026
Wayfair Can Guide PL 86-272 Analysis, MTC Atty Says
U.S. Supreme Court precedent involving virtual presence that businesses can have for state sales tax purposes is applicable to interpreting how a 1950s-era federal law that shields companies from state income taxes applies to modern commerce, a Multistate Tax Commission attorney said Thursday.
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June 04, 2026
State Tax Pros Say Federal Coupling Is No Longer Routine
States' decisions of whether to conform their tax codes to the federal code, at one time a matter of routine, have become increasingly complex, state tax professionals said Thursday.
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June 04, 2026
Feds Appeal Trade Court's Emergency Tariff Refund Order
The federal government has appealed the U.S. Court of International Trade's order requiring refunds on all duties paid under the International Emergency Economic Powers Act after the U.S. Supreme Court struck them down this year, according to filings in the trade court and Federal Circuit.
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June 04, 2026
Wash. Justices Won't Review Card Processor's Tax Refund
Washington state's high court declined to review a lower court decision finding that the state's tax agency wrongly included fees charged by issuing banks in a credit card processor's gross income calculation.
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June 04, 2026
Calif. Allows Extra Sales Tax In Two Counties To Go To A Vote
California allowed residents of Los Angeles and Contra Costa counties to vote in Tuesday's election on whether to allow additional transactions and use taxes above the 2% statutory cap under a bill signed by Gov. Gavin Newsom.
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June 04, 2026
Colorado Suspends Legislative Interim Tax Policy Committee
A Colorado interim tax panel, along with several other interim committees, will temporarily cease activities under legislation signed by Gov. Jared Polis.
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June 04, 2026
Texas Tax Revenues Through May Up $1B From Last Year
Texas' total revenue from September through May outpaced the same period last year by $1.11 billion, according to the state Comptroller's Office.
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June 04, 2026
NY AG Must Preserve Cohen Docs In Trump's Civil Fraud Case
The New York state trial court judge overseeing President Donald Trump's civil fraud case granted his request to preserve notes from private meetings between state litigators and Trump's former attorney Michael Cohen after the key witness said he felt "pressured" to testify.
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June 04, 2026
W.Va. Revenues Beat Forecast by $314M
West Virginia's general fund collection from July through May outpaced estimates by $314 million, according to the state Department of Revenue.
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June 04, 2026
La. House Requests Study Of Seller Tax Remittance Benefits
Louisiana asked its Department of Revenue to study the benefits sellers receive from compensation for remitting state and local sales and use and excise taxes compared with the costs incurred from certain transaction fees under a resolution unanimously approved by the state House of Representatives.
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June 04, 2026
Fla. Net Revenue Through April Tops Forecast By $354M
Florida's net general revenue collection from July through April beat an estimate by $354 million, according to the state Office of Economic and Demographic Research.
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June 04, 2026
Colo. To Require More Fiscal Info On Ballot Measures
Colorado's voter information guide will indicate which areas of government funding would be affected by ballot measures that boost state expenditures under legislation signed by Gov. Jared Polis that was scaled back from its original version.
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June 04, 2026
Colo. Changes Mobile Home Tax Rules, Drops Exemption Hike
Colorado will change processes related to delinquent mobile home property taxes under legislation signed by Gov. Jared Polis but will not boost the exemption for mobile homes as proposed in the original version of the bill.
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June 04, 2026
Colo. OKs Penalties For False Property Valuation Statements
Colorado could impose criminal penalties on owners of nonresidential property who willfully give false valuation information to county authorities under legislation signed into law by Gov. Jared Polis.
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June 03, 2026
NYC 2nd Home Tax Raises Residency, Co-Op Value Questions
A tax on high-value second homes in New York City slated to take effect in the coming months could lead to disputes over whether such a property qualifies as a primary residence and how the value of a cooperative is determined.
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June 03, 2026
Iowa Creates Sales Tax Break For Nuclear Energy Facilities
Iowa nuclear energy facilities that are beginning or restarting operation are eligible for a sales tax exemption on purchases of materials under a law signed by the governor.
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June 03, 2026
Calif. OTA Says $500K Was Taxable S Corp. Distribution
A California resident who was the sole shareholder of two S corporations received a taxable distribution from one of the companies in excess of his stock basis, the state Office of Tax Appeals ruled, backing a state tax agency.
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June 03, 2026
Minn. Justices OK Liquor Retailer's 6-Year Sales Tax Bill
Minnesota's revenue commissioner properly applied the statute of limitations when hitting a liquor retailer with a $639,000 assessment for substantial underreporting of sales over six years, the state's Supreme Court ruled Wednesday, affirming a state tax court decision.
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June 03, 2026
USTR Floats Double-Digit Tariffs On Basis Of Forced Labor
Sixty economies are facing added tariffs of either 10% or 12.5% on their exports to the U.S. following investigations by the U.S. Trade Representative's Office into countries' protections against the importing of goods produced with forced labor.
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June 03, 2026
Iowa To Impose 6% Severance Tax On Oil And Gas Producers
Iowa will impose a 6% severance tax on the value of oil and gas upon extraction and enact measures to promote energy development under legislation signed by the governor.
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June 03, 2026
La. Museum Hotel Tax Dispute Remanded By Justices
The Louisiana Appellate Court must hear unconstitutionality arguments in a property tax dispute between Orleans Parish and a hotel operated by a nonprofit World War II museum, the state Supreme Court said in remanding the case.
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June 03, 2026
Okla. Gov. Vetoes Solar Power Property Tax Break Exclusion
Oklahoma's governor pocket vetoed a bill that would have excluded solar power companies and battery energy storage systems from a property tax exemption for manufacturing facilities.
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June 03, 2026
Colo. Calls Hearing On Marijuana Tax Rule Restructure Plan
A proposed restructuring of rules on Colorado's retail marijuana taxes is scheduled for a rulemaking hearing June 30, the state tax department said.
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June 03, 2026
Ex-NRA Chief LaPierre Loses Appeal Of $4.4M Fine, Ban
A New York state appellate panel upheld a Manhattan jury verdict against former National Rifle Association chief Wayne LaPierre for alleged misconduct, including $4.4 million in monetary damages and a ban on him serving in leadership at the gun group for a decade.
Expert Analysis
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.
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Cannabis Industry Faces An Inflection Point This Year
Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.
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4 Ways GCs Can Manage Growing Service Of Process Volume
As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.
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The Law Firm Merger Diaries: Forming Measurable Ties
Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.
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3 Key Takeaways From Planned Rescheduling Of Cannabis
An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.
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OFAC Sanctions Will Intensify Amid Global Tensions In 2026
The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.
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5 E-Discovery Predictions For 2026 And Beyond
2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.
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Judges On AI: How Courts Can Boost Access To Justice
Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.
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In Praise Of These 10 Revenue Agencies: SALT In Review
RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.
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Hot Topics For Family Offices In 2026
For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.
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The Case For Emulating, Not Dividing, The Ninth Circuit
Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.