State & Local
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March 04, 2026
Ariz. Justices OK Manufacturing Tax Break For Launderer
An Arizona company that rents and launders textiles for the healthcare industry qualifies as a manufacturing or processing operation for purposes of a use tax exemption, the state Supreme Court ruled, reversing a lower court.
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March 04, 2026
Mo. Appeals Court Throws Out QuikTrip's Protest Of City Tax
Convenience store chain QuikTrip's challenge to a Missouri city's $2 million tourism tax assessment belongs in an administrative proceeding rather than in court despite raising constitutional questions, a state appeals court ruled.
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March 04, 2026
Indiana Expands Child Care Tax Credit Eligibility
Indiana expanded its child care income tax credit to more employers and increased the number of employees a company must have to claim the credit under a bill approved by the governor.
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March 04, 2026
Ga. Property Tax Overhaul Fails To Gain House Super Majority
A proposed Georgia constitutional amendment for placement on the November ballot that would have reduced property tax rates over time failed to get the 120 votes necessary to pass the state House of Representatives.
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March 04, 2026
Ariz. Lawmakers OK Required Rounding After Tax Calculation
Arizona would require rounding cash transactions to the nearest five cents if pennies aren't available and would apply the requirement after the calculation of taxes under a bill approved by state lawmakers and headed to Gov. Katie Hobbs.
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March 04, 2026
Minn. Bill Would OK Tribal Sports Betting With 22% Tax
Minnesota would authorize and regulate mobile sports betting operations by the 11 recognized Native American tribes in the state, subject to a 22% tax on wagers, under legislation introduced in the state Senate.
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March 04, 2026
Mo. House Panel Advances Income Tax Phaseout Plan
A proposed constitutional amendment that would phase out Missouri's personal income tax in exchange for a broader sales tax base moved a step closer to going before voters Wednesday when a state House committee advanced the measure.
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March 04, 2026
Wis. Revenue Collection Through Jan. Up $677M
Wisconsin's revenue collection from July through January outpaced the same period last year by $677 million, according to the Department of Revenue.
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March 04, 2026
Fla. Net Revenue Through Jan. Misses Estimate By $17M
Florida's net general revenue collection from July through January underperformed an estimate by $17 million, according to the state Office of Economic and Demographic Research.
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March 04, 2026
RI Budget Director Pitches New Top Income Tax Bracket
Rhode Island should create a new tax bracket on income over $1 million in its next budget and decouple from the federal tax code's research and development expense deduction, the state's budget director said in a meeting with lawmakers.
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March 04, 2026
Md. House Panel OKs Expanding Urban Agriculture Tax Break
Maryland would expand eligibility for its local option property tax break for urban agriculture under legislation approved by a state House panel.
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March 03, 2026
Wash. Panel Reverses $11M Tax Award To Insurance Co.
A Washington state appeals panel handed a win to Washington's Department of Revenue on Tuesday, reversing a lower court's order that the department owed a $10.9 million tax refund to a title insurance and settlement services company.
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March 03, 2026
Ore. House OKs Forming Task Force On Int'l Taxation
Oregon would establish a task force on international taxation under legislation passed Tuesday by the state House of Representatives.
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March 03, 2026
Ore. Moves $4.3B Transportation Tax Vote To May
Oregon voters will decide in May, instead of November, whether to repeal most of the revenue measures in a $4.3 billion transportation funding package under a bill signed into law by Gov. Tina Kotek.
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March 03, 2026
Utah Legislature OKs Updates To Unclaimed Property Timing
Utah would update how long a tax-deferred or tax-exempt retirement or pension account could go unclaimed before it were presumed abandoned under a bill approved by lawmakers and sent to the governor for consideration.
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March 03, 2026
State & Local Tax Takeaways From February
As some state legislatures moved closer in February to wrapping up their sessions, state governments worked on budget proposals like a planned digital advertising tax in Michigan and advanced ballot measures that would let voters decide significant changes in tax policy.
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March 03, 2026
W.Va. Updates Its Definition Of Federal Adjusted Gross Income
West Virginia will align with the U.S. government's definition of federal adjusted gross income under a bill signed by the governor.
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March 03, 2026
Wis. Bill Would Create Breast Pumps Sales Tax Break
Wisconsin would exempt sales of breast pump equipment from the state's sales and use tax under a bill introduced in the Senate.
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March 03, 2026
Tenn. Lawmakers OK Expanding Assessment Division's Duties
Tennessee would expand the duties of the state comptroller's office's division of property assessments under a bill approved by state lawmakers and headed to the governor.
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March 03, 2026
Titles Certified For 4 Ore. Anti-Tax Ballot Measures
Four proposed voter initiatives that would lower or eliminate taxes in Oregon, or set a higher barrier to enact new taxes, advanced toward the November election with the certifications of ballot titles by the state attorney general's office.
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March 03, 2026
Minn. Bills Seek Conformity With Federal Corp. Tax Changes
Minnesota would conform the state with federal changes in corporate taxes enacted in last year's budget bill under four bills introduced in the state House of Representatives.
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March 03, 2026
Minn. Bill Seeks $5M For Advanced Tax Compliance Program
Minnesota would appropriate $5 million to launch a tax compliance program using advanced tax analytics and business intelligence tools under legislation introduced in the state House of Representatives.
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March 03, 2026
Feds Lose Fight To End NY Congestion Pricing
A Manhattan federal judge ruled Tuesday that the U.S. Department of Transportation acted unlawfully when it purportedly terminated a federal agreement that gave New York's congestion pricing the green light, handing the state a decisive victory against the Trump administration's efforts to eliminate the program.
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March 03, 2026
Minn. Bill Seeks 50% Tax On Private Detention Facilities
Minnesota would impose a tax on private detention facilities, levied at 50% of the facility's gross revenues, under legislation proposed in the state House of Representatives.
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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.
Expert Analysis
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The Law Firm Merger Diaries: Making The Case To Combine
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.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
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.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
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.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
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.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
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.
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Litigation Funding Could Create Ethics Issues For Attorneys
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.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
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.
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The Biz Court Digest: How It Works In Massachusetts
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.
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A Wealth Of Wrong Steps: SALT In Review
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.
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Why Appellees Should Write Their Answering Brief First
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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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.