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State & Local
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June 02, 2026
DC Mayor OKs Appeal Process For Property Transfer Taxes
Washington, D.C., would allow a new way to appeal the fair market value, used to calculate transfer and recordation taxes, of properties transferred for no or nominal consideration under legislation signed into law, subject to 30-day congressional review.
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June 02, 2026
Calif. Taxpayer's Unclaimed Property Refund Claim Is Moot
A California taxpayer's unclaimed property tax refund is rendered moot because she received the refund from the state Franchise Tax Board, the Office of Tax Appeals said.
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June 02, 2026
Calif. Mini-Mart's License Properly Suspended, OTA Says
A California mini-mart that failed to keep proper records for cigarette and tobacco sales had its retailer license properly suspended for five days, the state's Office of Tax Appeals ruled.
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June 02, 2026
NH Spreads Out Future Cuts To Biz Tax Carryforward Limits
New Hampshire will spread out future reductions of credit carryforward limits for state business tax purposes under a bill signed by the governor.
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June 02, 2026
Samsung Follows Exxon From NJ To Texas
After less than a year in a new building in New Jersey, Samsung said it plans to move its headquarters to Texas by the end of 2026, wrapping up a more than 40-year run of corporate residency in the Garden State.
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June 02, 2026
Colorado Extends Conservation Easement Income Tax Credit
Colorado is extending its conservation easement tax credit for five years under legislation signed by Gov. Jared Polis.
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June 01, 2026
NY Panel Probes Professor's Challenge Of Remote Tax Bill
New York appellate court justices pressed a New York university professor Monday over his arguments that the state illegally subjected him to income tax for days he worked from his home in Connecticut while the school was closed during the coronavirus pandemic.
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June 01, 2026
No Illinois Stadium Bill For Bears As Legislative Session Ends
The Chicago Bears on Monday kept the door open to staying in Illinois instead of moving to Indiana, hours after the state's Senate failed to act on a tax incentive bill for a proposed stadium before the legislative session ended.
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June 01, 2026
Calif. OTA Says Ken's Foods Lost State Income Tax Shield
Massachusetts-based manufacturer of dressings, sauces and marinades Ken's Foods exceeded the protections of a federal law that shields certain activities from state income tax, the California Office of Tax Appeals said in an opinion released Monday.
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June 01, 2026
Paychex Urges NY Court To Nix Employer Org. Tax Rules
Paychex's interpretation of New York state law, arguing that professional employer organizations should be able to include certain expense reimbursements in their tax calculations, is correct and regulations to the contrary should be overturned, an attorney told a state appellate court Monday.
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June 01, 2026
Conn. Alters Pot Tax, Gives Cities Aid To Cut Property Taxes
Connecticut will change its cannabis tax structure, provide funding to local governments for property tax reductions and make other tax changes under a 2027 budget bill signed by the governor.
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June 01, 2026
$2.6M Refund Denial Yields Confusion, Sunoco Tells NY Court
A New York Tax Tribunal decision prohibiting Sunoco from including its oil sales to third parties intended as inventory exchanges when computing its business activity allocable to New York would result in confusion for other companies, the company told a state court Monday.
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June 01, 2026
Md. Tax Dept. To Study Blockchain Use For Property Disputes
Maryland's Department of Assessments and Taxation will study the use of blockchain technology for verifying real property ownership and assess the technology's potential to help resolve certain property disputes under a bill signed by the governor.
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June 01, 2026
Md. Authorizes Tax Credits For Service Station Conversions
Maryland authorized local governments to grant property tax credits for service stations that are converted to other uses under legislation signed by the governor.
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June 01, 2026
Justices Reject Fla.'s Challenge To Calif. Apportionment Rule
The U.S. Supreme Court declined Monday to weigh Florida's claims that a special apportionment rule in California unconstitutionally discriminates against interstate commerce by penalizing corporations that operate outside California.
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May 29, 2026
Ohio Justices Reject School Boards' Tax Appeal Claims
An Ohio law that bars school boards from appealing decisions involving valuations of properties they don't own or lease to the state Board of Tax Appeals doesn't allow them to bring those cases to county courts instead, the state Supreme Court ruled Friday.
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May 29, 2026
Md. Expands Urban Agriculture Property Tax Credit Eligibility
Maryland loosened eligibility requirements for a local option property tax credit for urban agricultural activities under a bill signed by the governor.
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May 29, 2026
State & Local Tax Takeaways From May
From a New York opinion on federal preemption of a state rule to an argument on income-producing activity in South Carolina and a New Hampshire dispute over capital loss carrybacks in a combined group, May was a busy month for state and local tax cases. Here, Law360 looks at these and other highlights from the past month.
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May 29, 2026
Md. To Study Potential Tax Break For Farm Electricity
Maryland directed its comptroller to study and report on exempting electricity from the state's sales tax when used for certain agricultural purposes under a bill signed by the governor.
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May 29, 2026
La. Panel Tosses Phillips 66's Late Appraisal In Valuation Fight
A Phillips 66 oil refinery can't submit an appraisal that it received in its protest of a $1.72 billion valuation of its property because the company didn't order the appraisal before the deadline to lodge its complaint, a Louisiana appeals court ruled.
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May 29, 2026
Pa. Temporarily Drops Business Income Rule Proposal
A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has been rescinded after years of concerns raised by stakeholders.
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May 29, 2026
Taxation With Representation: Latham, White & Case, Vischer
In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Ltd. says it plans to go public by merging with a special purpose acquisition company, NewHold Investment Corp. III.
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May 29, 2026
NY Tribunal Remands Fight Over Interest In Co.'s Tax Protest
A New York tribunal remanded a dispute over how sales tax overpayments from two market research firms should affect interest in their tax refund claims, saying an administrative law judge needs to examine the issue further.
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May 29, 2026
Hawaii Conforms To Fed. Tax Law For Income, Estate Taxes
Hawaii conformed its laws for income tax and estate and generation-skipping transfer tax to the Internal Revenue Code as amended through the end of 2025 under a bill signed by the governor.
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May 28, 2026
Ohio Governor Pauses Data Center Tax Breaks
Ohio became the most recent state to signal the growing unease in giving tax breaks to data centers as Gov. Mike DeWine said he directed the state tax credit authority to pause consideration of any new exemption requests.
Expert Analysis
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
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Revamped Opportunity Zones Can Aid Clean Energy Projects
The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.
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Sales And Use Tax Strategies For Renewables After OBBBA
With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.