State & Local

  • May 11, 2026

    NC Justices Asked To Clarify Leandro School Funding Opinion

    The school boards of several low-wealth North Carolina counties are asking the state Supreme Court to elucidate a recent ruling that invalidated nine years of developments in the public school funding case known as Leandro, contending the opinion suggests the court usurped power in its jurisdictional conclusions.

  • May 11, 2026

    Kansas Clarifies Transient Tax Application During World Cup

    Kansas' adoption of a new definition of transient guests will affect who is subject to transient occupancy tax during the FIFA World Cup, the state Department of Revenue said in a notice.

  • May 11, 2026

    Broadway Shows Freed From NYC Rent Tax On Billboards

    Operators of four Broadway musicals don't owe New York City's commercial rent tax on billboard advertisements that they paid third-party entities to run because the operators didn't use the billboards, a city administrative law judge determined.

  • May 11, 2026

    Ind. Revenue Through April $1.3B Better Than Forecast

    Indiana's general fund revenue collection from July through April beat estimates by $1.3 billion, according to the State Budget Agency.

  • May 11, 2026

    Calif. Revenue Through April Beats Estimate By $12B

    California's general fund revenue from July through April outpaced a forecast by $12 billion, according to the state controller's office.

  • May 11, 2026

    Ga. Allows Review Of Tax Records For Unclaimed Property

    Georgia authorized its Department of Revenue to review tax records to verify the identity of owners of unclaimed property under a bill signed by Gov. Brian Kemp.

  • May 08, 2026

    NC Senate Bill Seeks Tax On 'Harmful Materials' Vendors

    North Carolina would impose an excise tax on vendors of materials that are deemed to be harmful to minors under a bill introduced in the state Senate.

  • May 08, 2026

    Securities Co. Asks NY Court To Source Receipts To Investors

    A securities company asked a New York state appeals court to reverse a tribunal decision that said its receipts must be sourced to the locations of institutional intermediaries, such as investment advisers, rather than where underlying investors were located.

  • May 08, 2026

    Texas Justices Rule Nicotine Pouches Are Taxable

    The Texas Supreme Court ruled Friday that nicotine pouches are a tobacco substitute and subject to the state's excise tax, overturning a lower court decision that found they aren't taxable as they aren't made of tobacco.

  • May 08, 2026

    Oregon Court OKs Farm Tax Break For Horse Stabling

    An Oregon property is eligible for a special farm use assessment because its stabling and pasturing of horses for profit were qualifying activities, the state tax court found Friday, reversing a local assessor's determination.

  • May 08, 2026

    Mass. Board Says Not Enough Evidence To Drop Home Value

    The owners of a Massachusetts home did not provide enough evidence in their analyses of comparable properties to lower the home's valuation for property tax purposes, the Massachusetts Appellate Tax Board said.

  • May 08, 2026

    Taxation With Representation: Corrs, Kirkland, Linklaters

    In this week's Taxation With Representation, gold companies Regis Resources and Vault Minerals combine, Long Lake Management acquires American Express Global Business Travel and Vodafone buys out CK Hutchison Holdings to become the sole owner of their telecommunications joint venture.

  • May 08, 2026

    Colo. Panel OKs Nix Of Downloadable Software Tax Break

    Colorado would eliminate its sales tax exemption for downloadable software, matching the treatment of software purchased at stores, under legislation advanced by a state Senate panel.

  • May 07, 2026

    NY Internet Activity Rule Not Barred By Fed. Law, Panel Says

    A New York rule that outlines when out-of-state businesses' online activities exceed federal protections against state income taxes isn't preempted by federal law, a state appeals court ruled Thursday, saying the federal statute's goal of shielding certain interstate businesses from tax isn't impeded by the regulation.

  • May 07, 2026

    Colo. Panel OKs Transit And Housing Zone Tax Credit

    Local governments in Colorado could create transit and housing investment zones and the state would create an income tax credit for related housing development efforts, under legislation advanced Thursday by a state panel.

  • May 07, 2026

    Hochul Says Budget Deal Will Include NYC 2nd-Home Tax

    New York Gov. Kathy Hochul said Thursday that she reached a budget compromise with lawmakers that includes a tax on high-value second homes in New York City and a tax break for tip income, but the state Assembly speaker denied that a deal had been reached.

  • May 07, 2026

    Hawaii Lawmakers OK Conformity For Income, Estate Taxes

    Hawaii would conform its laws for income tax and estate and generation-skipping transfer tax to the Internal Revenue Code as amended through the end of 2025 under a bill approved by state lawmakers and sent to the governor Thursday.

  • May 07, 2026

    Ark. Cuts Top Individual, Corp. Income Tax Rates

    Arkansas reduced its top individual income tax rate and will lower its top corporate income tax rate under legislation signed by Gov. Sarah Huckabee Sanders.

  • May 07, 2026

    NY ALJ Upholds Tax On Like-Kind Exchange

    A group of individuals can't deduct certain expenses associated with a like-kind exchange because they failed to prove that the costs, which included broker fees and payments to satisfy liens on the property, were eligible expenses, a New York state administrative law judge said in a determination Thursday.

  • May 07, 2026

    Colo. Panel OKs Conservation Easement Tax Credit Extension

    Colorado would extend its conservation easement tax credit for five years, through tax year 2036, under legislation advanced by a Senate panel Thursday.

  • May 07, 2026

    Stinson Real Estate Finance Atty Joins Reed Smith In DC

    Reed Smith LLP has hired a Stinson LLP lawyer who focuses her practice on real estate finance matters, renewable energy tax credit and new market tax credit issues, the firm has announced.

  • May 07, 2026

    DC Council OKs Tax Appeal Process For Property Transfers

    Washington, D.C., would create a new process for appeals of fair market value, used to calculate transfer and recordation taxes, of properties transferred for no or nominal consideration under a bill passed Tuesday by the District Council.

  • May 07, 2026

    Ind. Tax Department Releases Plan For Amnesty Program

    The Indiana Department of State Revenue initiated a public comment period on its proposed rules for the state's tax amnesty program, which would last nearly two months under the proposal.

  • May 07, 2026

    Mo. Revenues Through April Fall $86M From Last Year

    Missouri's general fund revenue collection from July through April sank $86 million below the same period last fiscal year, according to the state Department of Revenue.

  • May 07, 2026

    SC Revenue Through March Rises $529M From Last Year

    South Carolina's general fund revenue collection from July through March exceeded the total from the same period last fiscal year by $529 million, according to the state Revenue and Fiscal Affairs Office.

Expert Analysis

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

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