State & Local
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
July 31, 2026
State & Local Tax Takeaways From July
As activity in most state legislatures wound down in July, action in the courtroom heated up, especially with state and local tax litigation surrounding digital media and products. Here, Law360 looks at highlights from the past month.
-
July 31, 2026
Ind. Use Tax Correctly Levied On Biz's Car Purchase
An Indiana company that purchased a vehicle that was moved out of state isn't eligible for a use tax exemption as it took possession of the vehicle in Indiana, according to the state Department of State Revenue.
-
July 31, 2026
Taxation With Representation: Latham, Matheson, S&C, Weil
In this week's Taxation With Representation, DCC Energy PLC backs a takeover offer from investment firm KKR and Energy Capital Partners, the parent company of the New York Stock Exchange acquires MarketAxess Holdings Inc., and Grant Thornton Advisors LLC buys professional services adviser CBIZ Inc.
Expert Analysis
-
Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
-
7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
-
Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
-
Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
-
Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
-
Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
-
Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
-
Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
-
Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
-
Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Trump Tax Law's Most Impactful Corp. And Individual Changes
The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.
-
From Clerkship To Law Firm: 5 Transition Tips For Associates
Excerpt from Practical Guidance
Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.