State & Local
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August 05, 2026
Ohio Justices Grapple With Tax On Waste Hauler's Fuel
Ohio Supreme Court justices sounded split Wednesday over whether fuel used to power equipment on Republic Services' garbage and recycling trucks qualifies for a sales tax exemption that is granted to items attached to or incorporated in motor vehicles.
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August 05, 2026
Nations Resist Defining Harmful Tax Practices In UN Pact
Some countries voiced opposition Wednesday to defining harmful tax practices within the United Nations framework convention on international tax cooperation, preferring to forgo that task until a later date.
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August 05, 2026
NJ Firm Winne Banta Brings On Trusts And Estates Atty Duo
The principals behind a Hackensack, New Jersey-based trust and estates and elder law firm have joined Winne Banta Basralian & Kahn PC as members of the firm bringing expertise in tax efficient family wealth transfers, asset protection and special needs planning.
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August 05, 2026
NC Revenues Through May $388M Under Estimate
North Carolina's total revenues from July 2025 through May underperformed forecasts by $388 million, according to the state controller in a report released Wednesday.
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August 05, 2026
W.Va. Revenue In July Tops Estimate By $11M
West Virginia's general fund revenue collection in July was $11 million better than expected, according to the state Department of Revenue.
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August 05, 2026
Maine Revenue In Fiscal Year Beats Estimate By $119M
Maine's general fund revenue from July 2025 through June exceeded forecasts by $119 million, according to the state Department of Administrative and Financial Services.
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August 04, 2026
Missouri Voters Defeat Income Tax Phaseout Plan
Missouri voters soundly defeated a constitutional amendment Tuesday that would have directed lawmakers to cut or phase out the personal income tax in exchange for broadening the state's sales tax base, according to unofficial results.
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August 04, 2026
NYC Extends Deadline For Pied-À-Terre Tax Exemptions
New York City Mayor Zohran Mamdani has extended the deadline for applying for exemptions from a "pied-à-terre" tax on second NYC homes that the city values at $1 million or more, setting the new deadline as Sept. 18.
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August 04, 2026
Fla. Homestead Exemption Ballot Question Must Be Changed
The Florida attorney general has 10 days to submit a revised title and summary for a ballot question that proposes boosting the state's homestead tax exemption, after a state judge found the current language misleading and ordered a change.
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August 04, 2026
Ore. Court Tweaks Land, Building Values For $79M Complex
The Oregon Tax Court refused to lower an apartment complex's $79 million valuation but agreed with the owner that the land component of the property was undervalued, adjusting the land and building values accordingly.
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August 04, 2026
Colo. Graduated Income Tax Would Raise High-Earner Rates
Colorado would adopt a graduated income tax structure with increased rates for high earners under a proposed ballot initiative with petition signatures submitted for review by election officials.
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August 04, 2026
Vt. General Revenues Through Fiscal Year Down $24M
Vermont's general fund revenue from July 2025 through June sank $24 million behind the previous fiscal year's total, according to the state's Agency of Administration.
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August 04, 2026
NH Receipts $170M Higher Than Projected For Year
New Hampshire's total receipts from July 2025 through June outpaced an estimate by $170 million, according to preliminary figures released by the state's Department of Administrative Services.
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August 04, 2026
Wyo. Revenue Last Fiscal Year Beat Estimate By $93M
Wyoming's general fund revenue from July 2025 through June bested forecasts by $93 million, according to the state Consensus Revenue Estimating Group.
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August 03, 2026
25 States Sue Trump Over 3rd Round Of Global Tariffs
California, Arizona and 23 other states sued the Trump administration in the U.S. Court of International Trade on Monday claiming the president is trying for a third time to impose illegal tariffs against nearly all the country's trading partners, this time under the cover of federal law meant to combat forced labor.
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August 03, 2026
Calif. OTA Says Caterer Owes $2M As Taxable Retailer
A California company providing services for events is a retailer that made taxable sales, the state Office of Tax Appeals said in an opinion released Monday, upholding about $2 million in tax and penalties.
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August 03, 2026
Stock Payouts, But Not Severance, Taxable In Calif., OTA Says
Severance and medical premiums received by a former California resident who led a bank before being fired and moving to Nevada are not California source income, but restricted stock units he received are taxable by the state, the Office of Tax Appeals said in an opinion released Monday.
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August 03, 2026
Childcare Timely Sought Tax Exemption, Minn. Justices Told
A Minnesota childcare center that missed a county deadline for claiming a tax exemption was still entitled to secure the tax break through an appeal to the state's tax court, the center's owner told the state Supreme Court.
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August 03, 2026
Finance Firm's Income Apportionment Upheld By Calif. OTA
A global financial services firm's California corporate tax bill was correct, the state Office of Tax Appeals said Monday, finding the company failed to show that its costs to purchase securities should be considered in determining apportionment or that its income was improperly sourced to California.
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August 03, 2026
Calif. Lab Doesn't Qualify For Research Tax Credits, OTA Says
A California lab that tests for hazardous materials doesn't qualify for research and development tax credits, the state Office of Tax Appeals said in a ruling released Monday.
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August 03, 2026
Delaware's Net Receipts Rise $323M From Last Year
Delaware's net receipts during the 2026 fiscal year were $323 million higher than last year, according to the state Department of Finance.
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August 03, 2026
Mich. General Revenue Climbs $1.06B From Last Year
Michigan's general revenue in the 2026 fiscal year was $1.06 billion higher than last fiscal year, according to the Department of Revenue.
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July 31, 2026
Law360 Names 2026's Top Attorneys Under 40
Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.
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July 31, 2026
Wash. Tax Carrot Attracts Fewer Than 100 Foreign Sellers
Washington's first-in-the-nation sales tax settlement program for unregistered foreign sellers attracted roughly 59 participants, and details on the amount of revenue the initiative generated should be available in the coming months, a state Department of Revenue manager told Law360.
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July 31, 2026
Ala. Localities Can't Tax Only Railroads, 11th Circ. Says
A federal court correctly ruled that Alabama localities could not impose sales taxes on rail carriers' diesel fuel purchases, because a corresponding state-level tax was found to be discriminatory and the authority to tax at the local level is granted by the state, the Eleventh Circuit said Friday.
Expert Analysis
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Bar Exam Reform Must Expand Beyond A Single Updated Test
Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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New NY Residential Real Estate Rules May Be Overbroad
New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.