State & Local

  • February 05, 2026

    NY Vehicle Rental Co. Owed $3M Tax Refund, Court Rules

    A New York vehicle rental company is owed a $3.1 million refund for sales tax assessed on vehicle leases that did not end up reflecting the amount paid by the customer, a state appeals court ruled Thursday.

  • February 05, 2026

    Colo. Bill Would Boost Mobile Home Tax Exemption

    Colorado would increase its property tax exemption for mobile homes beginning in 2027 under a bill introduced in the state House of Representatives.

  • February 05, 2026

    Md. Bill Seeks Tax Credit For Retirement Fund Scam Victims

    Maryland would allow a tax credit for people who've been scammed into making early withdrawals from retirement accounts under legislation proposed before a state House panel Thursday.

  • February 05, 2026

    Ark. Revenue Through Jan. Beats Forecast By $160M

    Arkansas general fund revenue collection from July through January beat an estimate by $160 million, according to the state Department of Finance and Administration.

  • February 05, 2026

    NH Total Receipts Through Jan. Up $44M From Estimates

    New Hampshire's general fund revenue collection from July through January outpaced estimates by $44 million, according to the state.

  • February 05, 2026

    Mass. Tax Collection Through Jan. Beats Forecast By $532M

    Massachusetts tax collection from July through January outpaced an estimate by $532 million, according to the state Department of Revenue.

  • February 05, 2026

    SD Lawmakers OK Updated Conformity With Federal Tax Code

    South Dakota would update its conformity with the Internal Revenue Code under a bill unanimously approved by state lawmakers and headed to the governor.

  • February 05, 2026

    Minn. Tax Dept. Clarifies Foreign Corporate Income Treatment

    The test Minnesota uses to establish its jurisdiction to tax a foreign corporation is different from the one used by the IRS, the state Department of Revenue said.

  • February 05, 2026

    Colo. Bill Would OK Split Tax Rates For Land, Buildings

    Colorado jurisdictions could tax structures and other improvements at lower rates than the land they are on under legislation introduced in the state House of Representatives aimed at providing incentives for development while discouraging land speculation.

  • February 04, 2026

    US House Votes To Overturn DC Tax Code Changes

    A Washington, D.C., local law that uncouples elements of the city's tax code from federal tax law would be repealed under a resolution passed in the U.S. House of Representatives on Wednesday.

  • February 04, 2026

    Pa. Co.'s Housing Found Tax-Exempt Under New Charity Test

    A clarification to Pennsylvania's charity exemption test by the state Supreme Court did not change the exempt status of properties owned by a group that offers low-income housing, the Pennsylvania Commonwealth Court ruled Wednesday.

  • February 04, 2026

    Ariz. Full Tax Conformity Bill Advances In House

    Arizona would conform with tax changes from July's federal budget bill regarding tips, overtime and breaks for corporations under legislation advanced by a state House panel Wednesday.

  • February 04, 2026

    Minn. Tax Court Lowers Tax Value Of Recreational Lot

    A vacant recreational lot in Minnesota should have its market value lowered because a mass appraisal conducted by the county was not reliable, the state Tax Court ruled. 

  • February 04, 2026

    Minn. Court Denies Agricultural Tax Break For Property

    A Minnesota property doesn't qualify for a lower property assessment under a Green Acres tax classification because only a small portion of the property was used for agricultural reasons, the state Tax Court ruled. 

  • February 04, 2026

    Ore. Biz Groups Decry State Tax Nonconformity Plans

    Oregon should not decouple from the bonus depreciation provision in federal budget legislation enacted last year, representatives of business interests told a Senate committee Wednesday, urging it to reject that portion of a proposed tax package.

  • February 04, 2026

    Ohio Senator Urges Decoupling From New Expensing Rules

    Ohio should decouple from the federal tax code's restoration of immediate expensing for research and experimentation costs when the state enacts its federal conformity legislation this year, a Republican senator said Wednesday, arguing that the provision could benefit data centers already granted tax incentives.

  • February 04, 2026

    5 Takeaways From 5th Circ.'s Limited Partner Tax Decision

    The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance.

  • February 04, 2026

    Tax Group Of The Year: Davis Polk

    Davis Polk & Wardwell LLP scored a significant victory for Exxon Mobil in litigation concerning the tax treatment of a major partnership with Qatar and oversaw several other complex, high-stakes transactions, earning it recognition as a 2025 Law360 Tax Practice Group of the Year.

  • February 04, 2026

    Hawaii House Panel OKs Change In Calculation Of Liquor Tax

    Hawaii would apply its liquor tax by alcohol volume instead of an amount per gallon dependent on the type of liquor under a bill passed by the House committee. 

  • February 04, 2026

    Ala. Tax Dept. Floats Regs For Raised Biz Property Exemption

    Alabama's Department of Revenue proposed amended regulations to implement the state's increased tax exemption for business' tangible personal property.

  • February 03, 2026

    NY Asks Appeals Court To Nix Paychex Challenge To Tax Regs

    A New York state appellate court should affirm a lower court's decision that said Paychex failed to exhaust its administrative remedies before challenging apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, the state tax agency said.

  • February 03, 2026

    Wash. Justices Won't Hear Medline's $2.4M Refund Request

    Medline cannot receive a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, the Washington Supreme Court said, declining to review a state appeals court's decision.

  • February 03, 2026

    Md. Bill Would Replace Biotech Tax Credit With Grants

    Maryland legislation to convert a biotechnology tax credit into a grant program would simplify access to the incentive for investors in that sector, the bill's sponsor told a state Senate panel Tuesday.

  • February 03, 2026

    MTC Panel Advances Updates To Airline Income Sourcing Reg

    A Multistate Tax Commission committee advanced updates to a sourcing regulation for airlines Tuesday that would account for certain business practices, such as selling Wi-Fi access, that didn't exist when the rule was adopted in the 1980s.

  • February 03, 2026

    IRS Floats Clean Fuel Credit Rules With Foreign Restrictions

    The Internal Revenue Service released long-awaited proposed regulations Tuesday clarifying how domestic transportation fuel producers can qualify for the clean energy fuel tax credit under changes made by Republicans' 2025 budget law, including new foreign restrictions on business owners and feedstock sources.

Expert Analysis

  • 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.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    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.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    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.

  • Law School's Missed Lessons: Educating Your Community

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    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.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

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