State & Local

  • May 05, 2026

    Mont. Revenue Through April Up $205M, Dept. Says

    Montana's general fund revenue from July through April outpaced the same period last year by $205 million, according to the state Department of Revenue.

  • May 05, 2026

    Colo. House OKs Decoupling From Corporate Tax Changes

    Colorado would decouple from corporate tax changes in the federal budget bill enacted last year and dedicate the added revenue to an expanded family tax credit under legislation passed by the state House, sending it to the Senate.

  • May 05, 2026

    Wis. Village Urges 7th Circ. To Void Oneida Tribal Trust Order

    A Wisconsin village is asking the Seventh Circuit to undo a U.S. Department of the Interior decision to place 500 acres of properties into trust for the Oneida Nation, arguing that a district court ignored evidence of bias and shielded the transactional record from meaningful scrutiny.

  • May 05, 2026

    NH Total Receipts Up $122M From Budget Estimate

    New Hampshire's general fund revenue collection from July through April beat an estimate by $122 million, according to the state Department of Administrative Services.

  • May 05, 2026

    Fla. Net Revenue Through March Beat Estimates By $195M

    Florida's general fund revenue collection from July through March outpaced estimates by $195 million, the state Office of Economic and Demographic Research said.

  • May 05, 2026

    Okla. Lawmakers OK Sales Tax Break For Gov't Contractors

    Oklahoma would provide a sales tax exemption for eligible government contractors under a bill approved by state lawmakers and headed to the governor.

  • May 05, 2026

    Colo. To Provide Sales Tax Break For Destination Mgmt. Cos.

    Colorado will allow a sales tax break for destination management companies under legislation signed by Gov. Jared Polis with worries that the act treats that type of business differently than others that also provide a mix of services and goods.

  • May 05, 2026

    La. Lawmakers OK Extending Tax Protest Deadlines

    Louisiana would give taxpayers an extra 30 days to file a suit challenging a tax assessment under a bill state lawmakers approved.

  • May 04, 2026

    Fla. Cites Petty Defense Of Social Media Law, Groups Say

    Tech groups urged a Florida federal court to deny an attempt to end a lawsuit challenging a state law that punishes social media websites for banning accounts of political candidates' based on viewpoint, calling officials' defense of the legislation "borderline frivolous."

  • May 04, 2026

    Mass. Justices Hint Tax Cut Measure Summary Is Confusing

    Massachusetts' highest court on Monday was critical of the summary for a ballot proposal to reduce the state income tax during a trio of oral arguments on voter initiatives, including separate measures to repeal recreational marijuana legalization and to eliminate one-party primary elections.

  • May 04, 2026

    Calif. OTA Says Nightclub Owners Hid Sales Taxes, Owe $2M

    The owners of a California nightclub committed sales tax fraud by significantly underreporting collected taxes over a period of years and now owe nearly $2 million in taxes and penalties, the state Office of Tax Appeals said in an opinion released Monday.

  • May 04, 2026

    Minn. Valuation Tampering Claim Knocked Down By Tax Court

    A Minnesota attorney's claim that a county assessor tampered with a witness in a valuation dispute was rejected by the state's tax court, which called the accusation "scurrilous" and found the attorney willfully failed to timely disclose key information.

  • May 04, 2026

    Calif. OTA Backs Tax Bill After Finding Resale Doc Faulty

    The owner of a now-defunct clothing company in California is responsible for the company's unpaid sales tax liabilities and is not due an adjustment, the state's Office of Tax Appeals said in an opinion released Monday, finding a resale certificate she submitted was unreliable.

  • May 04, 2026

    Hawaii Lawmakers OK Ending Tax Credits To Fill Budget Gap

    Hawaii would end an assortment of tax credits in an effort to make up for a revenue shortfall under a bill passed by state lawmakers and sent to the governor.

  • May 04, 2026

    Minn. Belarusian Org. Appealed Valuation Late, Court Says

    A Minnesota organization advocating for Belarusian Americans was late to appeal a property tax valuation despite correspondence making its representative aware of the deadline, the state tax court said.

  • May 04, 2026

    Minn. Bill Seeks OK For New Hennepin County Sales Tax

    Minnesota's largest county would be authorized to impose a sales tax at a rate of up to 1% with the revenue pegged for specified uses under legislation in the state Senate.

  • May 04, 2026

    Ark. Revenues Through April Beat Estimate By $226M

    Arkansas' general fund revenue collections from July through April exceeded forecasts by $226 million, according to a report released Monday by the state Department of Finance and Administration.

  • May 04, 2026

    Mich. General Revenue Through April Up $821M

    Michigan's general fund revenue from October through April outpaced the total from the same period last fiscal year by $821 million, according to the state's budget office.

  • May 04, 2026

    Texas Revenue Through April Falls $629M From Last Year

    Texas' general fund revenue collection from September through April lagged behind the total from the same period last year by $629 million, according to the state comptroller's office.

  • May 04, 2026

    Miss. Revenues Through April $185M Over Estimate

    Mississippi's general fund revenue collection from July through April beat estimates by $185 million, according to the state Department of Revenue in a report released Monday.

  • May 04, 2026

    W.Va. Revenue Through April Beats Forecast By $269M

    West Virginia's general fund revenue collection from July through April exceeded budget estimates by $269 million, according to the State Budget Office.

  • May 04, 2026

    Okla. Lawmakers OK Removing Gambling Loss Deduction Cap

    Oklahoma would exempt gambling losses from a cap on itemized deductions for state income tax purposes under a bill approved by state lawmakers and headed to the governor.

  • May 01, 2026

    Int'l Tax In April: Progress On Tariff Refunds, New Tax Cuts

    U.S. Customs and Border Protection continued to make progress in April on its system for paying back the tariffs that President Donald Trump imposed under the International Emergency Economic Powers Act. Meanwhile, several countries and one U.S. state cut fuel taxes in response to the U.S. and Israel's war with Iran. Here, Law360 looks at those and other international tax developments from the past month.

  • May 01, 2026

    State & Local Tax Takeaways From April

    While state legislative sessions wound down in April, key tax policy themes began to emerge. Results from the sessions showed that states remain interested in taxing digital advertising and social media. Meanwhile, some states are exploring ways to tax their highest earners. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • May 01, 2026

    Texas Justices To Decide If Export-Bound Oil Can Be Taxed

    The Texas Supreme Court agreed Friday to decide whether oil stored in tank farms before being exported is exempt from local property taxes, taking up an appraisal district's disputes with two exporters.

Expert Analysis

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • 3 Key Takeaways From Planned Rescheduling Of Cannabis

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    An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.

  • OFAC Sanctions Will Intensify Amid Global Tensions In 2026

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    The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.

  • 5 E-Discovery Predictions For 2026 And Beyond

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    2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.

  • Judges On AI: How Courts Can Boost Access To Justice

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    Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.

  • In Praise Of These 10 Revenue Agencies: SALT In Review

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    RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.

  • Hot Topics For Family Offices In 2026

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    For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.

  • The Case For Emulating, Not Dividing, The Ninth Circuit

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    Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.

  • 5 Tariff And Trade Developments To Watch In 2026

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    A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.

  • 4 Developments That Defined The 2025 Ethics Landscape

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    The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.

  • The Answer, In A Word, Is Federalism: SALT In Review

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    From the treasury secretary's view of states that resist conformity to a proposed retroactive tax on California's billionaires, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Fractional GCs Can Manage Risks Of Engagement

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    As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.

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