State & Local
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August 27, 2026
Colo. Ballot Push For Road Funding Ends After Deal Reached
A Colorado ballot measure seeking to shift hundreds of millions of dollars in state funds to road and highway projects will be withdrawn, backers said Thursday, because state officials have committed to a funding strategy for transportation needs.
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August 27, 2026
Ind. Tax Dept. Says Biz Owed Sales Tax Refund
The Indiana Department of State Revenue said that an out-of-state business was wrongly denied a sales tax refund for its purchases from a printing company in the state.
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August 27, 2026
Ind. Tax Dept. Says Ill. Married Couple Wrongly Taxed
The Indiana Department of State Revenue said it wrongly assessed individual income tax on an Illinois couple's total income rather than just the winnings they earned while gambling in the state.
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August 27, 2026
Ind. Dept. Says Co.'s Tax Credits Incorrectly Adjusted
The Indiana Department of State Revenue said a company's corporate income tax refund was incorrectly reduced after the agency adjusted its credits in a memorandum of decision.
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August 27, 2026
UN Cross-Border Tax Draft Risks Double Taxation, NFTC Says
A proposed cross-border services tax framework from the United Nations could lead to double taxation due to its wide-ranging scope and broad sourcing rules, the National Foreign Trade Council said.
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August 26, 2026
Coffee Seller's Tax Suit Counterclaims Belong In Calif.
The founder of a California coffee equipment manufacturer asked a Colorado state court judge Monday to dismiss the bulk of counterclaims from the founder of a Colorado coffee equipment provider who allegedly hid his company's true tax designation on a loan application to push through a merger.
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August 26, 2026
NH Justices Reject Hologic's Capital Loss Carryback
Hologic Inc., a medical technology company focused on women's health, cannot use a capital loss carryback by one member of a combined group to offset the gains of another group, the New Hampshire Supreme Court ruled, reversing a trial court.
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August 26, 2026
Texas Appeals Court Says Co.'s Gear Correct On Tax Rolls
A Texas appeals panel ruled Wednesday that a company's natural gas compressors leased in Frio County were correctly listed on that locality's tax rolls despite the company's claims that the equipment was assessed in multiple jurisdictions.
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August 26, 2026
NJ Can't Shield Docs From Tax Hike Challengers, Court Says
The New Jersey Office of Legislative Services must disclose certain information relating to its calculations of a revenue estimate for a 2018 tax increase on income above $5 million, a state appeals court ruled, siding with a couple who are challenging the tax's retroactive application.
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August 26, 2026
Ore. Homeowner Hit With $19K In Fees, Penalties By Tax Court
An Oregon homeowner must pay $15,000 in attorney fees and $4,000 in penalties after consistently maintaining an unreasonable position in challenges to his property tax assessment, the state tax court ruled Tuesday.
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August 26, 2026
Del. Net Receipts In July Up $21M From Last Year
Delaware's net receipts in the first month of the 2027 fiscal year exceeded those of July 2025 by $21 million, according to the state Department of Finance.
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August 25, 2026
Ala. Won't Tax Nonresident Teleworkers, Revenue Dept. Says
Employers in Alabama should generally not withhold state income tax from wages paid to nonresident employees working in other states, the state tax department said Tuesday, notwithstanding a tribunal order that allowed the taxation of such teleworkers.
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August 25, 2026
Mastercard Says Pa. Sourcing Reg Would Subvert Uniformity
A proposed regulation from the Pennsylvania Department of Revenue would create a lack of uniformity between credit card companies and others regarding the sourcing of receipts, Mastercard told the department in comments on the regulation.
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August 25, 2026
Calif. Tax Board Clarifies Overpayment, Overcollection
An overpayment occurs when a resident or business pays more than their true tax liability, and an overcollection occurs when the tax agency collects more than is due because of a mechanical or clerical error, the California Franchise Tax Board said Tuesday.
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August 25, 2026
Mo. Medical Co. Denied Tax Breaks Over Bonus Policy
A nonprofit operator of medical clinics is ineligible for a charitable tax exemption for a host of its properties in three Missouri counties because bonuses for some of its leadership employees are tied to the organization's net earnings, the state Tax Commission ruled.
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August 25, 2026
ND Revenues Through June Lag Forecast By $44M
North Dakota's general revenues through June was $44 million lower than expected, according to the state Legislative Council in a report released Tuesday.
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August 25, 2026
Nevada Sales Tax Revenue Through Fiscal Year Up $572M
Nevada's sales and business tax collection from July 2025 through June exceeded the previous fiscal year by $572 million, but revenue from its excise taxes fell, according to the state Department of Taxation.
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August 24, 2026
Reporting Prediction Market Wins A Safe Bet Amid IRS Silence
The IRS has yet to clarify how it will treat money people pocket from trading event contracts on prediction market platforms, but specialists urge against taking the agency's silence as an excuse to omit wins and losses from returns.
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August 24, 2026
Opportunity Zone Changes May Lessen Challenges, GAO Says
Changes to the federal opportunity zone program, including broader reporting requirements, may mitigate some of the challenges state officials have encountered with the initial program, the Government Accountability Office said in a report Monday.
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August 24, 2026
OptumRx Seeks Quick Win In Apportionment Fight With Fla.
Florida's tax agency incorrectly excluded rebates for drugmakers from the sales factor of OptumRx, and the company's pharmacy benefit management services can't be sourced to Florida because they took place elsewhere, OptumRx told a trial court.
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August 24, 2026
Childcare Center Late To Claim Tax Break, Minn. Justices Told
A Minnesota childcare center failed to meet the statutory deadline for seeking a property tax exemption and was not entitled to judicial review of the tax break's denial, a county told the state Supreme Court, urging it to reverse a state tax court decision.
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August 24, 2026
No Refund Despite State Having Info, Ore. Tax Court Says
An Oregon taxpayer was too late in seeking an income tax refund, the state tax court said, rejecting her argument that the state Revenue Department should have notified her that it had received the relevant withholding and that her return had not been filed.
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August 24, 2026
Mich. Panel Says More Proof Needed For Hospital's Tax Break
A Michigan hospital and its parent nonprofit need to provide more information to substantiate that an entire commercial building used by both entities qualifies for a property tax exemption for charitable institutions, the state Court of Appeals ruled, reversing a tribunal's decision to award the exemption.
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August 24, 2026
Miss. Justices Say Business Tax Bills Mailed, Appeal Untimely
Mississippi's Supreme Court said that two companies did not prove that the state Department of Revenue failed to mail sales and income tax assessments against them and that their appeal was ultimately untimely.
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August 24, 2026
Hawaii To Allow Tax Filing Relief After Hurricane
Hawaii will allow taxpayers to request a filing and payment extension if they were impacted by a hurricane this month, the state Department of Taxation said.
Expert Analysis
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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.
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
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Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.