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State & Local
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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.
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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.
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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.
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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."
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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May 01, 2026
Kansas April Revenue Surpasses Estimates By $26M
Kansas revenue collection for April came in at $26 million above the month's estimates, a 1.9% change from the predicted figure, the state announced Friday.
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May 01, 2026
Wyo. Revenues Through March Beat Estimate By $22M
Wyoming's general fund revenue collection from July through March outpaced estimates by $22 million, according to the state Consensus Revenue Estimating Group.
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April 30, 2026
Ohio Panel Strikes Curbs On 3rd-Party Tax Complaints
Additional restrictions on third parties filing complaints about property valuation in Ohio violate the state's constitution, an Ohio appellate panel found.
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April 30, 2026
Pa. Justices Find Borough's Stormwater Charge Is Tax
A Pennsylvania university that was charged by a borough for stormwater management services doesn't owe the amount assessed because the charges constitute a tax that the university is exempt from paying, the state's Supreme Court affirmed Thursday.
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April 30, 2026
Md. To Weigh Extension Of Foreign Earned Income Exemption
Maryland will study whether to clarify and codify its existing practice of extending a federal exemption for certain foreign earned income to apply to state income taxes under a Senate bill signed by Democratic Gov. Wes Moore.
Expert Analysis
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.