State & Local
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October 09, 2026
Taxation With Representation: Osler, Debevoise, Skadden
In this week's Taxation With Representation, Emera and ATCO announce a merger to create a Canadian utility and energy infrastructure powerhouse, French technology giant Schneider Electric buys industrial software provider PTC Inc., and Wittington Investments Ltd. acquires health and beauty retailer Boots.
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October 09, 2026
NJ Senate Panel OKs Credits For Commercial Farm Losses
New Jersey would allow commercial farms to claim an income tax credit for price losses under a bill passed in a Senate committee.
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October 09, 2026
Ropes & Gray Welcomes Tax Partner In NY From Akin
Ropes & Gray LLP said this week that it added a tax partner from Akin Gump Strauss Hauer & Feld LLP to its New York office.
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October 08, 2026
Coinbase Tells 2nd Circ. Only CFTC Oversees Event Contracts
Event contracts that Coinbase offers, including sports event contracts, are swaps over which the Commodity Futures Trading Commission has "exclusive" jurisdiction, the company has urged the Second Circuit to rule, arguing Connecticut's laws have "no role to play" in regulating prediction markets.
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October 08, 2026
Coastal County Tells Texas Justices It's Free To Tax Stored Oil
A Texas county's property tax on stored oil that companies said was bound for export doesn't violate the import-export clause of the U.S. Constitution, the county told the state's high court Thursday, saying a significant amount of oil remained in the state.
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October 08, 2026
DOT Tells 2nd Circ. Congestion Pricing Fight In Wrong Court
The Trump administration doubled down on its efforts to eliminate New York's congestion pricing, telling the Second Circuit that the underlying contract dispute was heard in the wrong court and that it shouldn't be handcuffed to now-disfavored policies of earlier administrations anyway.
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October 08, 2026
Wash. Clarifies Tax Rules For Software Master Copies
Washington state developers who build or license code for a customer's master copy of software will generally file the state's business and occupation tax under the service and other activities classification, the state tax agency said.
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October 08, 2026
Ore. 2028 Ballot Pitch Seeks Wealth Tax, Low-Income Credit
Oregon would tax residents' assets that exceed $30 million and create a new tax credit for lower-income earners under a measure proposed Thursday for the 2028 statewide ballot.
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October 08, 2026
Mass. Board Upholds 50% Rise In Condo Unit Valuation
The Massachusetts Appellate Tax Board upheld a 50% boost in the valuation of a condominium unit to $1 million, rejecting the owner's comparable sales analysis and his argument that a second-floor addition was overvalued, according to a decision released on Oct. 8.
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October 08, 2026
Mass. Tax Board Rejects Appeal Of $4.7M Home Valuation
An appeal of a Massachusetts home's $4.7 million valuation was untimely but also would have failed on its merits, the state's Appellate Tax Board said, finding the owners' analysis of nearby properties lacking.
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October 08, 2026
Buffalo Sues Feds Over NY Tribe's Land Sale's Status
The city of Buffalo is asking a New York district court to vacate the federal government's decision to place a 3.8-acre waterfront parcel in a restricted fee status for the Seneca Nation of Indians that could remove the property from the municipality's tax rolls.
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October 08, 2026
Indiana Gov. Extends Gas Tax Suspension To November
Indiana's governor signed an executive order keeping the state's suspension of the gasoline excise tax in place until November, continuing a pause that started after fuel costs soared amid the Iran war.
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October 08, 2026
Mo. Floats Updating Sales Tax Rules For Hotels, Motels
The Missouri Department of Revenue on Thursday proposed updating its sales tax rule for hotels and motels to specify when certain fees and third-party sales are taxable.
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October 07, 2026
Ritz-Carlton Fights Condo $55M Property Tax Hike On Appeal
A Colorado Court of Appeals panel Wednesday probed whether 54 condominium units at the Ritz-Carlton should be valued as whole fee-simple units, or at a lower valuation to accommodate the fractional-ownership model used at the Colorado mountain property.
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October 07, 2026
Amazon Patron's Sales Tax Overcharge Suit Tossed, For Now
A Washington federal magistrate judge has thrown out a consumer's proposed class action accusing Amazon of charging too much Tennessee sales tax, finding Wednesday that the plaintiff had not shown the e-commerce giant's alleged overcollection was driven by profit or other business motives.
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October 07, 2026
NC Would Suspend Gas Tax Under Legislature-Approved Bill
North Carolina would join several other states that have temporarily suspended gasoline taxes under a bill overwhelmingly passed by the state General Assembly on Wednesday.
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October 07, 2026
Okla. High Court Bars Property Tax Phaseout From Ballot
An Oklahoma ballot measure that proposed eliminating the state's ad valorem property tax by 2029 is unconstitutional and cannot appear on the November ballot, the state Supreme Court ruled.
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October 07, 2026
La. Board Allows Late Challenges To Assessments To Proceed
Property owners of two hotels in Louisiana can protest increases to their assessments after the deadline to challenge the increases expired because a parish didn't provide them with legally required notices of the higher assessments, the state Board of Tax Appeals ruled.
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October 07, 2026
Texas To Axe Sales Tax On Medical Records, Comptroller Says
Texas' tax agency will propose a rule stating that accessing medical records no longer is classified as taxable information services or taxable data processing services, the comptroller said in an executive order.
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October 07, 2026
Alabama Net Revenues End Fiscal Year Up $447M
Alabama's net revenue collections from October 2025 through September were $447 million higher than the previous fiscal year, according to the state Department of Revenue.
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October 07, 2026
Iowa Receipts Through September Up $124M From Last Year
Iowa's general fund receipts from July through September outpaced the same period last fiscal year by $124 million, according to the state's Department of Management.
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October 06, 2026
Amazon Shoppers' Tariff Refund Suits Sent To Seattle As MDL
The Judicial Panel on Multidistrict Litigation has centralized a series of proposed class actions accusing Amazon of denying online shoppers tariff refunds, sending lawsuits filed in Florida, Michigan, New York and Ohio to Washington federal court for coordinated proceedings.
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October 06, 2026
Calif. Tribe Says Kalshi Evades Tribal Sports Betting Bans
A Southern California tribe warned the U.S. Supreme Court on Tuesday that a recent Third Circuit decision blocking New Jersey from enforcing its gambling laws against Kalshi could threaten tribes' exclusive rights to regulate gambling on their reservations.
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October 06, 2026
Ex-Resident Owes $540K On Startup Sale, Calif. OTA Says
A business co-founder who moved to Texas after selling his startup still owes California tax of over $540,000 tied to deferred payments from the sale because the deal closed while he was a California resident, the state Office of Tax Appeals said.
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October 06, 2026
Ohio Board Says Trust, Beneficiary Can't Split Deduction
A trust's depreciation expense adjustment can't be apportioned between the trust and its sole beneficiary in a determination of their Ohio taxable income, the state Board of Tax Appeals ruled.
Expert Analysis
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Calif.'s Civility Push Shows Why Professionalism Is Vital
The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.
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Now You Spell It, Now You Don't: SALT In Review
From Alaska's move toward a sales tax to a proposal that would do away with property tax in Georgia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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US-Ukraine Reconstruction Fund Tax Exemptions Uncertain
Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.
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How State FCA Activity May Affect Civil Fraud Enforcement
A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.
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Judges On AI: Practical Use Cases In Chambers
U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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A Decidedly Un-Federalist Thing To Do: SALT In Review
From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.
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3 Key Ohio Financial Services Developments From 2025
Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.
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Rescheduling Cannabis Marks New Tax Era For Operators
As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.
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Judges On AI: How Judicial Use Informs Guardrails
U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.
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That Fellow Behind The Tree: SALT In Review
From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.