State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • June 03, 2026

    San Diego Ballot Measure For Empty Homes Tax Trailing

    A ballot measure in San Diego to tax vacant homes was failing Wednesday to win the majority of votes required for passage, according to unofficial preliminary results with most votes still uncounted.

  • June 03, 2026

    La. Bars Legislative Motions To OK Nonuniform Tax Measures

    Louisiana adopted a rule barring motions to pass legislative measures to enact, change or repeal sales and use tax exemptions, exclusions, credits or rebates that would result in nonuniform state and local tax bases, subject to waiver by either chamber, under a unanimously approved legislative resolution.

  • June 02, 2026

    'Tax 1st, Plan 2nd' School Funding Fee Unlawful, Panel Told

    Counsel for two certified classes of residents and homeowners told a North Carolina state appeals court Tuesday that they should be handed a new jury trial, as a county neglected state statute when it extracted millions of dollars in impact fees from local families without a clear plan on how to spend those funds.

Expert Analysis

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

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