State & Local

  • April 08, 2026

    Trump Asks NY's Top Court To Toss AG's 'Flawed' Fraud Case

    President Donald Trump on Wednesday asked New York's highest court to throw out New York Attorney General Letitia James' "deeply flawed" civil fraud judgment entirely after a lower appellate court tossed what it called an "excessive" $489 million penalty against the president, his sons and his real estate companies.

  • April 08, 2026

    Mo. Senate Panel Advances Income Tax Phaseout Proposal

    A proposed constitutional amendment in Missouri that would phase out the state's personal income tax in exchange for a broader sales tax base was advanced by a state Senate committee after the panel altered some revenue triggers in the measure.

  • April 08, 2026

    Mass. Home's View Didn't Lower Property's Value, Board Says

    A Massachusetts home was properly valued by a local assessor at nearly $3.4 million despite recent neighboring construction that changed its lake view, the state Appellate Tax Board ruled.

  • April 08, 2026

    Minn. House Bill Seeks New Top Income Tax Rate

    Minnesota would establish a new top income tax rate of 10.85% under a bill introduced in the state House of Representatives.

  • April 08, 2026

    Ore. Court Says No Tax Break For Unincorporated Nonprofit

    An Oregon nonprofit education center was not eligible to receive a property tax exemption in tax years 2021-22 through 2025-26 because it wasn't officially incorporated as a nonprofit until recently, the state's tax court said.

  • April 08, 2026

    Neb. To Levy Excise Tax On Kratom Products

    Nebraska will impose an excise tax on retail sales of kratom products and eliminate a renewable energy tax credit under a bill signed by the governor.

  • April 08, 2026

    Minn. Senate Panel Weighs Digital Ad Tax, Sales Tax Rate Cut

    Minnesota legislation to cut the sales tax rate and impose the tax on digital advertising services would modernize the state's tax structure and raise needed revenue, supporters told a Senate panel Wednesday, while business groups attacked the plan. 

  • April 08, 2026

    Ky. Expands Counties' Power To Collect Late Property Taxes

    Kentucky bolstered counties' authority to enforce the collection of delinquent property taxes under a bill signed by the governor.

  • April 08, 2026

    Ala. Net Tax Collection Through March Up $133M

    Alabama's net tax revenue collection from October through March outpaced the total from the same period last fiscal year by $133 million, according to the state Department of Revenue.

  • April 08, 2026

    NH Total Receipts Through March Up $129M From Estimates

    New Hampshire's general fund revenue collection from July through March exceeded estimates by $129 million.

  • April 08, 2026

    Iowa Revenue Through March Falls $791M From Last Year

    Iowa's general fund revenue from July through March dropped $791 million from last year, according to the state Department of Management.

  • April 08, 2026

    Mass. Tax Board Upholds Couple's $4.9M Home Value

    A Massachusetts home on a 144-acre residential property was properly valued at $4.9 million, the state Appellate Tax Board ruled, after the owners failed to provide comparable properties to prove the value should be lowered.

  • April 07, 2026

    AT&T Owes Mo. Local Tax On Some Services, Panel Finds

    AT&T was obligated to pay gross receipts tax on its prepaid wireless services, but not on receipts from other sales, under the terms of a class action settlement agreement with Missouri cities, a state appeals panel said Tuesday.

  • April 07, 2026

    Calif. Couple Can't Claim Biz Loss For Home Office Damage

    A California couple is not entitled to an income tax deduction for business losses attributed to damage done by a contractor to their home, which includes a home office, the state Office of Tax Appeals ruled. 

  • April 07, 2026

    Wis. Creates Income Subtraction For Financial Theft Losses

    Wisconsin will permit a state income subtraction for losses from fraud that are allowed to be subtracted on the federal level under a bill signed by the governor. 

  • April 07, 2026

    Minn. Business Groups Decry House Bill For Wealth Tax

    Minnesota business leaders urged a House panel Tuesday to reject legislation for an annual tax on personal assets beyond $10 million, along with another bill to expand the state tax in investment income.

  • April 07, 2026

    Calif. OTA Backs Storm-Loss Tax Deferral On Property Sale

    A California couple is entitled to deferred taxation on capital gains under the Internal Revenue Code for the sale of a parcel of real property, the state Office of Tax Appeals said, overruling the California Franchise Tax Board.

  • April 07, 2026

    Ga. Lawmakers OK CPA Affidavits Instead Of Biz Tax Returns

    Georgia would allow businesses to provide affidavits of certified public accountants instead of tax returns for purposes of determining how much occupation tax should be imposed under a bill approved by state lawmakers and headed to Gov. Brian Kemp.

  • April 07, 2026

    Wis. Extends Sales And Use Tax Break To Contract Research

    Wisconsin expanded a sales and use tax exemption for equipment used in qualified research activities by extending it to eligible contract research services under a bill signed by the governor.

  • April 07, 2026

    Ark. Revenues Through March Beat Forecasts By $62M

    Arkansas' general fund revenue collection from July through March was $62 million better than expected, according to the state Department of Finance and Administration.

  • April 07, 2026

    Mass. Revenue Through March Beat Estimate By $653M

    Massachusetts' general fund revenue collection from July through March outpaced estimates by $653 million, according to a report by the state Department of Revenue.

  • April 07, 2026

    Miss. Revenues Through March $120M Over Estimate

    Mississippi's general fund revenue collection from July through March outpaced estimates by $120 million, according to the state Department of Revenue.

  • April 06, 2026

    Wash. Activist Seeks To Force Vote On 'Millionaire Tax'

    A conservative activist urged Washington's highest court to allow voters to weigh in on a newly enacted state income tax on earnings above $1 million, seeking to challenge the secretary of state's position that the new tax isn't eligible to be overturned through a citizen referendum.

  • April 06, 2026

    Mich. Justices Turn Down Disney's Escheat Timing Case

    The Michigan Supreme Court will not consider a request by Disney to review an appellate court ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property, the justices said.

  • April 06, 2026

    COST Urges Miss. Justices To Undo AT&T Valuation Ruling

    The Mississippi Supreme Court should strike down a trial court decision allowing a county assessor to appraise AT&T's and T-Mobile's broadband equipment using estimated values, the Council on State Taxation said, saying the ruling would create tax disparities.

Expert Analysis

  • Adapting To Private Practice: From Texas AUSA To BigLaw

    Author Photo

    As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.

  • Advice For 1st-Gen Lawyers Entering The Legal Profession

    Author Photo

    Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.

  • Thank Goodness For The First Amendment: SALT In Review

    Author Photo

    From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trump Tax Law's Most Impactful Corp. And Individual Changes

    Author Photo

    The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.

  • From Clerkship To Law Firm: 5 Transition Tips For Associates

    Excerpt from Practical Guidance
    Author Photo

    Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.

  • Trump Tax Law's Most Consequential International Changes

    Author Photo

    The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.

  • Associates Can Earn Credibility By Investing In Relationships

    Author Photo

    As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.

  • Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling

    Author Photo

    The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.

  • NY Tax Talk: ALJ Vacancy, Online Sales, Budget

    Author Photo

    Among the most notable developments in New York tax law last quarter, an administrative law judge vacancy continued affecting taxpayers, a state court decision tested the scope of the Interstate Income Act, and Gov. Kathy Hochul signed the 2025-2026 fiscal budget containing key tax-related provisions, say attorneys at Eversheds Sutherland.

  • What 2 Profs Noticed As Transactional Law Students Used AI

    Author Photo

    After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.

  • BigLaw Settlements Should Not Spur Ethics Deregulation

    Author Photo

    A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.

  • Other People's Money: SALT In Review

    Author Photo

    From a proposed tax increase on higher incomes in Michigan to a move toward repealing Oregon's estate tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways Lawyers Can Earn Back The Public's Trust

    Author Photo

    Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.