State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • August 24, 2026

    Utah Tax Collection Rises $596M From Prior Year

    Utah's tax collection from July 2025 through June topped the total from the prior fiscal year by $596 million, according to the state's Tax Commission.

  • August 21, 2026

    NJ Medicaid Fee Law Barred By ERISA, Trade Groups Argue

    A coalition of restaurant, retail and hotel industry groups has urged a New Jersey federal court to strike down a state law requiring businesses to pay a fine when their employees are enrolled in the state Medicaid program, arguing the statute conflicts with federal benefits law.

  • August 21, 2026

    Colo. Voters To Decide In November On Income Tax Rate Cap

    Colorado voters will decide whether to cap the state income tax rate at its current level under a measure approved for the November ballot by state election officials that could conflict with a proposal for a graduated tax system with rate hikes for high earners.

  • August 21, 2026

    Minn. Man Owes Assessed Gambling-Based AMT, Court Says

    A Minnesota contractor who made a significant income from gambling was subject to the state's alternative minimum tax in 2019 and 2021, the Minnesota Tax Court ruled, despite the man's protests that the tax is unconstitutional.

  • August 21, 2026

    Pa. Revenues In Fiscal Year 2026 $1.14B Ahead Of Forecast

    Pennsylvania's general fund revenue collection from July 2025 through June outpaced estimates by $1.14 billion, according to the state Department of Revenue.

  • August 21, 2026

    Ill. Offers Tax Relief In Counties Affected By Severe Weather

    Illinois is offering penalty and interest relief to individuals and businesses in 15 counties who are having difficulty paying and filing their taxes due to severe weather in July and August, the state Department of Revenue announced. 

  • August 21, 2026

    Ariz. Revenue In July Beats Forecast by $47M

    Arizona's general fund revenue collection in July outpaced budget estimates by $47 million, according to the state Joint Legislative Budget Committee.

  • August 21, 2026

    Taxation With Representation: Fenwick, Hengeler Mueller

    In this week's Taxation With Representation, Santander SA completes its acquisition of U.S. regional lender Webster Financial Corp., financial services company Stripe buys artificial intelligence routing platform OpenRouter and Madison Air Solutions Corp. acquires German airflow technology maker ebm-papst.

  • August 20, 2026

    Colo. Court Affirms Boulder Stormwater Fees Aren't Taxes

    Stormwater fees in Boulder, Colorado, that were used in part to repay $66 million in bonds are not taxes subject to voter approval under the state's Taxpayer Bill of Rights, an appeals court said Thursday, affirming a state district court.

  • August 20, 2026

    RI Homeowners Challenge 'Taylor Swift Tax' On 2nd Homes

    Dozens of Rhode Island homeowners filed a suit in state court alleging that a new levy on second homes valued at more than $1 million, which has been called the Taylor Swift tax, is unconstitutional because it unfairly targets nonresident owners.

  • August 20, 2026

    NYC Cuts Unincorporated Business Tax Credit For Millionaires

    New York City has reduced its unincorporated business tax credit for taxpayers with more than $1 million in city taxable income under legislation that became law without Mayor Zohran Mamdani's signature.

  • August 20, 2026

    Texas Comptroller Sets Plan To Overhaul Tax Regime

    Texas' comptroller announced an initiative to improve the state's tax and fee collection system, saying the office will focus on communicating policy through rulemaking and end retroactive policy changes.

  • August 20, 2026

    New Risks For Importers As US Steps Up Tariff Enforcement

    Importers and trade lawyers have seen an upswelling of tariff enforcement efforts that is transforming the compliance relationship between businesses and the government since President Donald Trump took office a second time.

  • August 20, 2026

    Mo. Capital To Vote On Increase In Local Sales Tax

    Voters in Missouri's capital, Jefferson City, will decide in November whether to increase the local sales tax by one-fourth of a percentage point, with the funds dedicated to public safety costs, under legislation passed by the City Council.

  • August 19, 2026

    Ohio Justices To Weigh Curbs On 3rd-Party Tax Complaints

    An Ohio appeals court's ruling that restrictions on third parties filing complaints about property valuations violate the state constitution's uniform rule requirement is in conflict with another court and will be reviewed, the state's high court said Wednesday.

  • August 19, 2026

    TaxAct Settles Conn. Claims Of Info Sharing Via Site Trackers

    The Connecticut attorney general announced Wednesday that TaxAct will pay $275,000 to resolve allegations it shared sensitive taxpayer information with Meta and Google via tracking technologies, and will also implement new policies and procedures to track and manage such technologies on its platform. 

Expert Analysis

  • 6 Questions We Should Ask About The Trump Trade Deals

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    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.

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    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.

  • A Bad Idea, And Another, And Another: SALT In Review

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    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.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    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.

  • Playing Soccer Makes Me A Better Lawyer

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    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.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    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.

  • Playing Baseball Makes Me A Better Lawyer

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    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.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    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.

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

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