State & Local
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September 10, 2026
Mich. Tribunal OKs Tax Exemption For Adult Foster Care Co.
An organization that runs foster care and residential facilities for adults with disabilities qualifies as a nonprofit charitable institution that is exempt from property taxes in two municipalities, the Michigan Tax Tribunal ruled.
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September 10, 2026
Neb. Tax Board Upholds $1.8M Value Of Apartment Complex
The Nebraska tax commission said a local assessor correctly valued a 48-unit apartment complex at $1.8 million, after rejecting arguments from its owner that the condition of the building and the market for rentals warranted a reduction.
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September 10, 2026
Tax Due On Leased Part Of City Parking, Minn. Court Says
The portions of a parking ramp owned by the city of Duluth but leased to a for-profit hotel are subject to property taxation, the Minnesota Tax Court ruled, rejecting an appeal by the city.
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September 10, 2026
Cannabis Equipment OK For Tax Break, Colo. Dept. Says
Numerous items of equipment used by a company in the cultivation and manufacturing of cannabis products are eligible for Colorado sales and use tax breaks for manufacturing and agricultural operations, the state Department of Revenue said.
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September 10, 2026
Ga. Receipts Through Aug. $164M Higher Than Last Year
Georgia's general fund receipts in July and August were $164 million higher than the same period last fiscal year, according to the state Department of Revenue.
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September 09, 2026
Aviation Co. Challenges Colo. County's $33M Tax Valuation
An aviation services company is being illegally taxed on improvements to property at a Denver airport it possesses as a leaseholder, the company told a state court, challenging the property's $33.1 million valuation and alleging an ongoing nonconformity with Colorado law.
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September 09, 2026
Ariz. S Corp. And Subsidiary Not Unitary, Calif. OTA Says
An Arizona-based S corporation and a subsidiary it sold a substantial interest in did not operate as a unitary business and gains from the sale are not apportionable to California, the state Office of Tax Appeals said, reversing the state tax agency.
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September 09, 2026
Calif. Manufacturer's Plea For R&D Tax Break Nixed By Board
A California manufacturer of safety mats failed to show its deserved $25,000 in research and development tax credits, the state Office of Tax Appeals said, upholding a Franchise Tax Board determination.
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September 09, 2026
Economists Tell Fed. Circ. Float Rates Bar Temporary Tariff
President Donald Trump's temporary global tariff lacked legal justification in the current international monetary system, a group of economists, including former U.S. Treasury secretary and Federal Reserve Chair Janet Yellen, told the Federal Circuit on Wednesday in a brief supporting challenges to the duties.
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September 09, 2026
La. Tax Board Denies Man's Quick Win In Domicile Dispute
The Louisiana Board of Tax Appeals denied an individual's bid for summary judgment in a state income tax dispute centering on whether he changed his domicile to South Carolina in 2020 despite also filing a nonresident tax return there for that year.
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September 09, 2026
La. Board Says Taxpayer Can Contest Levy Notice From Bank
A Louisiana taxpayer's challenge against a $70,000 sales tax levy from her bank is ripe for review, a state board ruled, rejecting as "absurd" the Department of Revenue's argument that the appeal was premature.
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September 09, 2026
Ohio Bill Would Limit Tax Breaks For Institutional Investors
Ohio would limit interest and depreciation tax deductions for institutional investors who own single-family or two-family properties under a bill introduced in the state House of Representatives.
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September 09, 2026
Texas Justices Won't Hear Pastureland Values Protest
The Texas Supreme Court said Wednesday it won't take up a local school district's challenge to the state comptroller's assessment values of pastureland, keeping in place a lower court ruling that the local appraisal district failed to justify a reduction.
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September 09, 2026
SD Revenue Through August $7M Ahead Of Estimate
South Dakota's grand total revenue collection in July and August outpaced budget forecasts by $7 million, according to the state Bureau of Finance and Management.
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September 08, 2026
Colo. S Corp. Division Not Unitary Business, Calif. OTA Says
The beverage division of a Colorado-based S corporation did not operate as a unitary business with the S corporation's other divisions, the California Office of Tax Appeals said Tuesday, reversing the finding of the state tax agency.
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September 08, 2026
Colo. County Repeating Illegal Valuation, Airport Lessee Says
Tax valuations of improvements to property at a Colorado airport possessed through a leasehold interest were wrongly imposed despite substantial legal precedent, the leaseholder told a state court, urging it to reject the county's determinations.
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September 08, 2026
With New Tax Partner, Simpson Thacher Boosts Sports Focus
Jonathan Westreich joined Simpson Thacher & Bartlett LLP as a tax partner in its Los Angeles office, the firm announced Tuesday, deepening the firm's sports, media and entertainment bench.
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September 08, 2026
Calif. Car Dealer Owes Tax On $1.98M In Unreported Sales
A California used car dealership failed to further reduce its sales tax bill as the state Office of Tax Appeals said in a nonprecedential opinion released Tuesday that it failed to report $1.98 million in sales.
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September 08, 2026
Calif. Special Sales Factor Doesn't Apply To Crop Product Co.
California's three-factor apportionment can't be applied to an Arizona company that manufactures pesticides and sells to California farms because the company doesn't get a majority of its receipts from agricultural business, the state Office of Tax Appeals said in an opinion released Tuesday.
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September 08, 2026
Mont. Revenue Through Aug. Down From Last Year
Montana's general fund revenue from July and August was $158,000 lower compared with the same period last fiscal year, according to the state Department of Revenue.
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September 08, 2026
Indiana Governor Extends Gas Tax Suspension To October
Indiana will continue its suspension of the state's gasoline use and excise taxes until Oct. 5 under an executive order signed by the governor, as fuel costs remain elevated amid the Iran war.
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September 04, 2026
4 Texas Supreme Court Oil & Gas Cases To Watch This Term
The new term of the Texas Supreme Court initially appears light on oil and gas litigation, but Lone Star State attorneys told Law360 there are still a handful of cases that could have broad implications for the industry.
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September 04, 2026
4 Books Transfer Pricing Economists Think You Should Read
What do transfer pricing experts — economists, specifically — do in the summer? In July, many of them attend the National Association for Business Economics' annual transfer pricing symposium and discuss their favorite books with Law360 during the coffee breaks. Others were kind enough to do it during their regular work hours. Here, Law360 looks at four of their picks.
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September 04, 2026
Pfizer Can't Cut Ala. Tax With Shuffled Loans, Court Affirms
Pfizer cannot reduce its Alabama corporate income tax liabilities by deducting $658 million in interest payments made to an Irish affiliate that shuffled them to Luxembourg affiliates as tax-free dividends, the Alabama Court of Civil Appeals said Friday, affirming a lower court's decision.
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September 04, 2026
Ohio Bill Would Bar Property Tax Breaks For Data Centers
Ohio would prohibit new property tax breaks for data centers, including facilities used for mining cryptocurrency, under legislation introduced in the state House.
Expert Analysis
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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.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
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.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
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.
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Thank Goodness For The First Amendment: SALT In Review
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.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
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.
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From Clerkship To Law Firm: 5 Transition Tips For Associates
Excerpt from Practical Guidance
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.
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Trump Tax Law's Most Consequential International Changes
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.