State & Local

  • August 18, 2026

    CEO Says Ex-NJ AG Not Entitled To Immunity From Claims

    A CEO of a development company said his lawsuit over a dismissed criminal racketeering case against him and New Jersey power broker George E. Norcross III should survive former state Attorney General Matt Platkin's dismissal bid, arguing that Platkin, once the state's chief prosecutor, is not entitled to any immunity.

  • August 18, 2026

    Calif. To Let Some Local Jurisdictions Impose Higher Taxes

    Certain California jurisdictions are permitted to impose local district taxes above the current 2% cap, up to specified limits and with voter approval, under a bill signed by Gov. Gavin Newsom.

  • August 18, 2026

    Pa. Meat Co. Was Properly Taxed By District, Court Says

    A Pennsylvania beef processing company is subject to the business privilege tax assessed by the local school district because the business was not a manufacturer exempt from tax, the Commonwealth Court affirmed in an opinion.

  • August 18, 2026

    La. Revenues In July Up $71M From Last Year

    Louisiana's general fund revenue in July exceeded last year's revenue by $71 million, according to a report released Tuesday by the state Department of Revenue.

  • August 18, 2026

    Wash. Revenue From July To August Up $301M Over Last Year

    Washington's total revenue collection from July 11 through Aug. 10 rose $301 million compared to the same period last year, according to the state Economic and Revenue Forecast Council.

  • August 18, 2026

    Neb. Total Net Revenues In July Lag Behind Estimate

    Nebraska's total net revenue collection in July was $401,000 behind projections, according to the state Department of Revenue.

  • August 17, 2026

    Texas Justices Asked To Reject Tax On Oil Stored For Export

    Two oil companies operating in Texas asked the state Supreme Court to let stand a lower court's finding that under the import-export clause of the U.S. Constitution, oil they stored for export isn't subject to property tax.

  • August 17, 2026

    Ala. Masonry Biz Owes Sales Tax Assessment, Tribunal Says

    An Alabama masonry business owes the tax assessed on its sales despite the business' claims that the many of the sales calculated in an audit were tax-exempt, the state Tax Tribunal ruled. 

  • August 17, 2026

    Biz Pushes Class Cert. As Solution To IEEPA Refund Issues

    The U.S. Court of International Trade should grant class certification to companies seeking refunds of duties paid under the invalidated global tariff regime, the company serving as a test case for the refunds said in arguments mirroring those recently made in the underlying dispute.

  • August 17, 2026

    Mich. Homeowner Qualifies For Exemption, Court Rules

    A Michigan homeowner who lived in the state while her husband lived in Washington state is eligible for a principal residence exemption despite filing a nonresident return for one year, a panel of the Michigan Appeals Court ruled. 

  • August 17, 2026

    Ill. Revenue In July Beats Forecast By $144M

    Illinois total revenue in the first month of the state's 2027 fiscal year exceeded an estimate by $144 million, according to state comptroller's office.

  • August 17, 2026

    NJ Revenues Grow $3.2B From Prior Fiscal Year

    New Jersey's total major revenues from June 2025 through July outpaced the total for the previous fiscal year by $3.2 billion, according to the state's Department of the Treasury.

  • August 17, 2026

    NY Tax Collections Through July Up $4.4B From Last Year

    New York's total tax collections from April through July outpaced the same period last fiscal year by $4.4 billion, according to the state Department of Taxation.

  • August 14, 2026

    Md. Digital Tax Defeat Spells Trouble For Other States' Levies

    The Maryland Tax Court's ruling Friday that found the state's first-in-the-nation digital advertising tax unconstitutional and barred by federal law may signal that similar state taxes on online advertising services are on shaky ground.

  • August 14, 2026

    Colo. Taxpayer Says $490M Court Project Violates TABOR

    A Colorado county's decision to build a half-billion-dollar judicial center required voter approval under the state's Taxpayer's Bill of Rights, a county council member said in a suit, attempting to halt the project.

  • August 14, 2026

    Chicago Auto Lease Tax Is Unconstitutional, Suit Says

    A Chicago tax applied monthly to leased vehicles violates the state's constitution, a taxpayer told a state court, arguing the levy flouts the uniformity clause.

  • August 14, 2026

    Rising Star: Baker McKenzie's Cameron Reilly

    Baker McKenzie partner Cameron Reilly helped secure a key tax court ruling for FedEx Corp. to invalidate regulations on mandatory repatriation under the 2017 federal tax changes, and was a lead attorney in Facebook Inc.'s successful challenge to cost-sharing regulations for multinational corporations, earning him a spot among the tax practitioners under 40 honored by Law360 as Rising Stars.

  • August 14, 2026

    Taxation With Representation: Miller Thomson, Bennett Jones

    In this week's Taxation With Representation, GO Residential Real Estate Investment Trust and a consortium of buyers acquire H&R Real Estate Investment Trust, insurance exchange Accelerant goes private in a deal with Thoma Bravo, and Goldman Sachs acquires NEOS Investments.

  • August 14, 2026

    Maryland Tax Court Strikes Down Digital Advertising Tax

    Maryland's first-in-the-nation digital advertising tax violates the federal Internet Tax Freedom Act by applying only to electronic commerce, the state's tax court said in a group of decisions Friday, striking down the tax.

  • August 13, 2026

    Ohio Justices Reject Dollar Bank's Tax Discrimination Claim

    Ohio's tax on financial institutions falls only on the portion of Dollar Bank's business in the state and does not result in double taxation or discrimination against interstate banks, the state's highest court said Thursday.

  • August 13, 2026

    Rising Star: Covington's Brian Harris

    Brian Harris of Covington & Burling LLP represented companies from the world of biomedicine, retail and even sports after advising on the acquisition and relocation of the NHL's Arizona Coyotes in transactional tax matters, earning him a spot as one of the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • August 13, 2026

    Idaho Revenue In July $14M Above Estimate

    Idaho's total revenue collection in July was $14 million higher than projected, according to the state Division of Financial Management.

  • August 13, 2026

    SD Revenues In July Lag Behind Estimate By $6M

    South Dakota's general fund revenue in July trailed projections by $6 million, according to the state Bureau of Finance and Management.

  • August 13, 2026

    Tax Owed On Promo Items Shipped From Colo., Dept. Says

    Items taken from Colorado inventory and shipped to another state for promotional or giveaway purposes are subject to use tax, the state tax department said.

  • August 13, 2026

    Minn. Court Says Order To Pay Income Tax Not Appealable

    A Minnesota man who filed a state tax return claiming no income despite a federal form showing compensation of $535,000 may not appeal an order to pay the resulting tax assessment, the state's tax court ruled, finding it had no jurisdiction in the matter.

Expert Analysis

  • Your Next Litigation Hold Should Cover AI Chat Logs

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    The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.

  • Tax Highlights From Georgia's 2026 Legislative Session

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    Georgia's two-year legislative cycle recently concluded with the enactment of several significant tax bills that reflect efforts to modernize tax policy in response to evolving economic priorities, and a broader trend toward increased scrutiny of administrative agency interpretations, say attorneys at Eversheds Sutherland.

  • Studying Foreign Languages Makes Me A Better Lawyer

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    Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.

  • Sold Inventory May Drive Tax Treatment Of Tariff Refunds

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    Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.

  • Tax Teams Get No Bright-Line Rule From AI Privilege Cases

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    Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.

  • NY Times Word Puzzles Make Me A Better Lawyer

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    Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.

  • Law School's Missed Lesson: Diagnose Before Arguing

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    Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.

  • Judges On AI: How Courts Can Survive The Tech Revolution

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    Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.

  • A Ruling That Defies Logic In New York: SALT In Review

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    From a ruling on P.L. 86-272 in New York state to the Illinois governor's call to defund his state's independent tax tribunal, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 AI Adoption Mistakes GCs Should Avoid

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    The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

  • 4 Emerging Approaches To AI Protective Order Language

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    Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

  • Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

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    While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

  • Speed Jigsaw Puzzling Makes Me A Better Lawyer

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    My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.

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