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State & Local
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May 22, 2026
Eversheds Sutherland Tax Atty Moves To Greenberg Traurig
Greenberg Traurig LLP has hired in Washington, D.C., a former Eversheds Sutherland counsel who advises clients on state and local tax controversies, tax planning and tax policy matters, the firm has announced.
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May 22, 2026
Tenn. Allows Counties To Exempt Food From Local Tax Rate
Tennessee authorized counties that have a local sales tax to either levy a reduced rate on retail food sales or exempt them from the tax under a bill signed by the governor.
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May 22, 2026
Taxation With Representation: Goodwin, McGuireWoods
In this week's Taxation With Representation, Equity Residential and AvalonBay Communities Inc. combine, investment firms CVC and Groupe Bruxelles Lambert lead a group of investors to buy pharmaceuticals company Recordati SpA, and NextEra Energy and Dominion Energy merge.
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May 22, 2026
Neb. Church Correctly Denied Vehicle Tax Break, Board Says
A local tax board in Nebraska correctly denied a church a motor vehicle tax exemption, as the vehicle wasn't registered by the organization, the state's tax commission said in an order released Friday.
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May 22, 2026
Colo. Best Western Challenges Denver Use Tax Assessment
The owner of a Best Western hotel told a Colorado state court that it was not liable for use tax on fees paid to that company, seeking to reverse a determination by the city and county of Denver that was upheld by the state tax department.
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May 22, 2026
SC Authorizes Local Sales Tax To Provide Property Tax Relief
Municipalities in three South Carolina counties will be authorized to impose sales taxes of up to 1% to provide property tax relief, with local voter approval, under legislation signed by the governor.
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May 22, 2026
SC Revenue Through April $634M Better Than Last Year
South Carolina's general fund revenue from July through April outpaced the same period last year by $634 million, according to the state Board of Economic Advisors.
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May 22, 2026
SC Bars Additional State, Local Tax On Digital Asset Payments
South Carolina barred state and local governing authorities from imposing additional tax on digital assets used in payments on the sole basis of such assets' medium under a bill signed by the governor.
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May 21, 2026
Bloomberg Denied DC High-Tech Tax Break On Appeal
Bloomberg Inc. was correctly denied a tax break on income from a partnership in Washington, D.C., because the partnership's benefits as a high-tech company did not extend to its owners, the D.C. Court of Appeals said in a decision released Thursday.
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May 21, 2026
SC Creates Internet Provider Tax Break, Excludes Data Centers
South Carolina established a sales tax exemption for equipment, machinery and electricity sold to internet and communications service providers and barred data centers from claiming the tax break under a bill signed by the governor.
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May 21, 2026
Hawaii To Exempt Aircraft Maintenance Supplies From Tax
Hawaii excise tax will not apply to the sales of materials and tools used for aircraft service, maintenance or construction under a bill signed by Democratic Gov. Josh Green.
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May 21, 2026
RI Revenues Through April Exceed Estimate By $117M
Rhode Island's general fund revenue collection from July through April beat forecasts by $117 million, according to the state Department of Revenue.
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May 21, 2026
Iowa Caps Property Tax Revenue For Localities
The amount of property tax revenue that can be raised by an Iowa city or county will be limited beginning in 2026 under a bill signed by the governor.
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May 21, 2026
Oregon Raises Revenue Forecast By $351M
Oregon increased its forecast of general fund revenue for the 2025-27 biennium by $351 million, according to a report by its Department of Administrative Services.
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May 21, 2026
Iowa Expands Sales, Use Tax Exemption For Telecom Services
Iowa expanded a sales and use tax exemption for the purchase of office and transmission equipment used by telecommunications service providers under a bill signed by the governor.
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May 21, 2026
Trade Court Won't Pause Tariff Ruling During US Appeal
The U.S. Court of International Trade won't stay its ruling blocking the collection of temporary global duties for two businesses and the state of Washington while the federal government appeals the judgment to the Federal Circuit, according to an opinion.
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May 20, 2026
NC Voters To Weigh Income, Property Tax Limits
North Carolina voters will decide in November on two proposed constitutional amendments aimed at curbing their income and property taxes after the state General Assembly approved sending the measures to the ballot Wednesday.
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May 20, 2026
Mass. Justices Say Tax Law Not Basis To Block Bog Sale
A Massachusetts law that lowers property tax rates on agricultural land does not grant standing to abutters seeking to unwind the sale of a Cape Cod cranberry bog to a developer, the state's highest court said Wednesday.
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May 20, 2026
SC Creates Partial Property Tax Break For Commercial Aircraft
South Carolina created a partial property tax exemption for qualifying commercial aircraft under a bill signed by the governor.
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May 20, 2026
NJ Revenues Through April Up $2B From Last Year
New Jersey's revenue collection from July through April outpaced the same period last year by $2 billion, according to the state Department of the Treasury.
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May 20, 2026
Va. Gov.'s Cannabis Bill Veto Keeps State In Legal Limbo
Virginia Gov. Abigail Spanberger's veto of legislation to tax and regulate the sale of adult-use cannabis will keep the commonwealth in a state of cannabis legal limbo for the foreseeable future.
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May 20, 2026
Ore. Voters Reject Gas, Vehicle Tax Hikes For Transportation
Oregon voters overwhelmingly repealed most of the funding measures in a nearly $4 billion transportation package signed into law last year, stopping state fuel tax and vehicle fee increases, according to unofficial results posted Wednesday.
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May 19, 2026
States Tell CIT To Reject Gov't's Request To Stay Tariff Ruling
The federal government's arguments to stay a permanent injunction against the collection of President Donald Trump's temporary global duties for two small businesses and the state of Washington while it appeals the ruling are overblown, a coalition of states told the U.S. Court of International Trade on Tuesday.
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May 19, 2026
Amazon Keeps Tenn. Sales Tax Suit In Wash. Federal Court
A Tennessee shopper's proposed class action accusing Amazon of collecting excessive sales tax will remain in Washington federal court, a Seattle judge ruled Monday, concluding that the case's value "more likely than not" exceeds a $5 million threshold under the federal Class Action Fairness Act.
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May 19, 2026
Costco Calls Suit Over Tariff Refunds Premature
Costco urged an Illinois federal court to toss a putative consumer class action seeking to recoup the higher costs that shoppers paid under President Donald Trump's global tariffs, contending that the case is premature in the wake of uncertain corporate refunds.
Expert Analysis
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The Law Firm Merger Diaries: How To Build On Cultural Fit
Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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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.