State & Local
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August 10, 2026
Professor Asks NY High Court To Hear Remote Work Tax Fight
A professor asked New York's highest court to hear his challenge to the state's tax on remote work that he conducted from his home in Connecticut, arguing New York's policy violated the U.S. Constitution's due process and commerce clauses.
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August 10, 2026
Hawaii High Court Says Booking.com Can Challenge Tax Rule
Booking.com can challenge a Hawaii administrative rule that resulted in a $19 million tax bill for the company when its income was sourced to that state if the booking was located there, the Hawaii Supreme Court ruled.
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August 10, 2026
Rising Star: Latham's Christine Mainguy
Christine Mainguy of Latham & Watkins LLP led sports live-streaming television service Fubo TV's tax team in its acquisition by Disney and advised Skechers on tax matters in its $9.4 billion take-private acquisition by 3G Capital, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.
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August 10, 2026
Mass. Board Says $4M Museum Barge Taxable Real Property
A floating barge used in its current location since 2011 in a Boston Tea Party museum complex is real property taxable by local authorities, the Massachusetts Appellate Tax Board said in an opinion released Monday, upholding its $4 million valuation.
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August 10, 2026
Mo. Floats Rule Applying Sales Tax On Bundled Delivery Fees
Fees for delivering leased or rented property would be subject to Missouri sales and use tax if the fees include both the delivery and pickup charges for the item under a rule proposed by the state Department of Revenue on Monday.
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August 10, 2026
Mass. Home Sales Price Best Indicator Of Value, Board Says
The purchase price of a Massachusetts home was the strongest indicator of its value at the time, a state tax board said in an opinion released Monday, upholding a local assessor's valuations.
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August 07, 2026
NYC Homeowners Say City Flubbed 2nd Home Tax Launch
A trio of New York City homeowners sued over the city's implementation of the "pied-à-terre" tax on certain second NYC homes, claiming the city shouldn't have made their names and addresses public, and also wrongly "foisted onto" residents the burden of proving they're not subject to the tax.
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August 07, 2026
Wash. AG's 'Neutral' Income Tax Repeal Description Can Stand
Washington's descriptions of a November ballot measure that would repeal a recently passed income tax on individual earnings over $1 million will remain largely unchanged despite pushback from activists, according to bench rulings Friday from two superior court judges in Olympia.
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August 07, 2026
Omnibus Tax Bill Holds Key Developments For North Carolina
North Carolina's omnibus tax bill, signed July 2 by Democratic Gov. Josh Stein, went beyond federal tax conformity and a new tax on prediction markets to make some key technical changes tax professionals should be aware of. Here, Law360 presents these North Carolina tax developments to know.
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August 07, 2026
Colo. Wrongly Denied Asset Manager $1M Refund, Suit Says
The Colorado Department of Revenue incorrectly denied a $1 million income tax refund to an asset management corporation after failing to accept an amended return and new sales factor, the corporation told a state court.
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August 07, 2026
Judge Pans Atty's Effort To Sink Partnership's Tax Scam Suit
A precious metals partnership and its members should be allowed to pursue their suit alleging an attorney and others conspired to bilk them out of $12 million while advocating an unlawful tax strategy, a Colorado federal magistrate judge recommended, finding the court had jurisdiction in the case.
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August 07, 2026
Ohio Board Denies Graveyard Tax Break For Residence
A residential property where an individual and pets are buried doesn't qualify as a tax-exempt graveyard, the Ohio Board of Tax Appeals ruled.
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August 07, 2026
Taxation With Representation: Slaughter And May, Covington
In this week's Taxation With Representation, U.K. real estate investment trust Segro's board agrees to a share offer from U.S. rival Prologis with a partial cash alternative, Curium acquires fellow radiopharmaceutical company Lantheus Holdings Inc., and investment firm KKR buys medical device company Integer Holdings Corp.
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August 07, 2026
Mont. Revenue In July $8M Below Last Year
Montana's general fund revenue in July was $8 million below the same month last year, according to the state Department of Revenue.
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August 07, 2026
Texas Revenue Through July Up 3% From Last Year
Texas' revenue collection from September 2025 through July exceeded the total for the same period last fiscal year by 3%, according to the state comptroller.
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August 07, 2026
Mass. Revenue In July Rises By $398M
Massachusetts' tax revenue collection in July was $398 million ahead of last year, according to the state Department of Revenue.
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August 06, 2026
Ga. Drops Uber Tax Appeal After State High Court Loss
Georgia's tax agency and Uber have settled their dispute over whether the ride-hailing company was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the Georgia Court of Appeals said in an order Thursday.
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August 06, 2026
Netflix, Colo. Tax Fight Highlights Ambiguity Over Tech Taxes
Netflix's long-running challenge to Colorado's streaming tax, which ended in a settlement before the state Supreme Court last month, highlighted the need for state guidance on how decades-old sales tax statutes can apply to the digital economy, practitioners said.
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August 06, 2026
NJ Tax Court Can't Relax Couple's Tax Bill Before Challenge
The New Jersey Tax Court said Thursday that it cannot relax a couple's property tax assessment payments despite being granted legislative authority, because the couple must first challenge the assessment with the county board.
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August 06, 2026
Jones Day Hires Morgan Lewis Tax Partner In DC
Jones Day has hired a former Morgan Lewis & Bockius LLP tax attorney who spent more than 11 years representing multinational businesses, partnerships, and high-net-worth individuals, the firm announced Wednesday.
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August 06, 2026
Biz Groups Back Energy Co.'s $8M Tax Case To Mich. Justices
Wholesale electricity sales to a regional grid operator should be sourced to the states of their final customers, business groups told the Michigan Supreme Court, backing the company's appeal of an $8 million state tax bill.
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August 06, 2026
Kansas Tax Collection In July Up $40M From Estimate
Kansas' total receipts in July beat budget forecasts by $40 million, according to the state Division of the Budget.
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August 06, 2026
Iowa Revenue Collection In July Grows By $46M
Iowa's general fund receipts in July rose $46 million compared with the same month last year, according to the state Department of Management.
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August 06, 2026
Ark. Revenue In July Beats Forecast By $26M
Arkansas' net revenue in July outpaced forecasts by $26 million, according to the state Department of Finance and Administration.
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August 06, 2026
Fla. Net Revenue In Fiscal Year Beats Estimate By $870M
Florida's net revenue from July 2025 through June outpaced budget projections by $870 million, according to the state Office of Economic and Demographic Research.
Expert Analysis
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.