State & Local

  • April 23, 2026

    Minn. Business Groups Denounce Sales Tax Expansion

    Minnesota Gov. Tim Walz's proposal to expand the state's sales tax base to include more services and a social media tax plan would increase costs in the state, several business groups said during a hearing Thursday.     

  • April 23, 2026

    Mo. County's Tax Appeal Process Unfair, State Auditor Finds

    A Missouri county's equalization board disadvantaged taxpayers by failing to place the burden of proof on the county Assessment Department during appeals, the state auditor reported Thursday.

  • April 23, 2026

    Wis. Revenues Through March Outpace Last Year By $571M

    Wisconsin's general fund revenue from July through March outpaced the same period last year by $571 million, according to the state Department of Revenue.

  • April 23, 2026

    Fla. To Bar Local Gov'ts From Imposing Taxes On Emissions

    Florida will prohibit local governments from imposing taxes as part of policies that seek to curb greenhouse gas emissions under a bill signed by Gov. Ron DeSantis.

  • April 23, 2026

    DOJ Final Order Loosens Rules For State-Legal Medical Pot

    The U.S. Department of Justice published a final order Thursday loosening federal restrictions on medical marijuana products that fall within the ambit of state-regulated programs or have approval from the U.S. Food and Drug Administration.

  • April 22, 2026

    Spinoff Landscape Unclear In Wake Of Tossed IRS Guidance

    The Internal Revenue Service has scrapped controversial guidance that limited the types of spinoff transactions that revenue officials would approve as tax-free ahead of time, but the path to seeking the agency's blessing for certain intercompany reorganizations remains hazy.

  • April 22, 2026

    Mo. Airport Marriott Merits Lower Value, State Justices Affirm

    A Missouri airport Marriott built on land owned by the city is subject to a reduced property value despite the assessor's protests that the reduced value is unconstitutional, the state Supreme Court affirmed.

  • April 22, 2026

    Ariz. Revenue Through March Down $61M From Forecasts

    Arizona's general fund revenue collection from July through March underperformed estimates by $61 million, according to the state Department of Revenue.

  • April 22, 2026

    NJ General Revenue Collection Through March Up $1.2B

    New Jersey's total major revenue collection from July through March beat the same period last year by $1.2 billion, according to the state Department of the Treasury.

  • April 22, 2026

    RI Revenues Through March Beat Estimates By $44M

    Rhode Island's general fund revenue collection from July through March exceeded forecasts by $44 million, according to the state Department of Revenue.

  • April 22, 2026

    Minn. Senate Bill Seeks 100% Tax On Fraudulent Income

    Funds obtained in Minnesota through fraudulent means would be subject to a 100% tax under legislation introduced Wednesday in the state Senate that would apply retroactively.

  • April 22, 2026

    Okla. Defines Entities Eligible For Development Tax Credits

    Oklahoma defined entities that are eligible to receive income tax credits for capital contributions to qualified economic development and infrastructure projects under a bill signed by the governor.

  • April 22, 2026

    Mass. Tax Board Won't Drop $954,000 Home Valuation

    A Massachusetts couple failed to convince the state Appellate Tax Board that their home was overvalued at $954,000, the board said, finding shortcomings on their analysis of nearby comparable properties.

  • April 21, 2026

    MTC Nearing Completion Of Yearslong Digital Tax Project

    As a white paper from a Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products nears completion, the group has chosen several key areas that states could focus on, an MTC official said Tuesday.

  • April 21, 2026

    Missouri Lawmakers Approve Income Tax Phaseout Proposal

    Missouri lawmakers passed a proposed constitutional amendment Tuesday that, if approved by voters, would allow the Legislature to lower the state's income tax by broadening its sales and use tax regime, but they removed revenue triggers that could have been used to eliminate the tax.

  • April 21, 2026

    Mass. Auto Body Shop Owes Sales Tax, Board Says

    A Massachusetts auto body shop that primarily served rental car companies was correctly assessed sales tax, a state board said in a decision released Tuesday while abating a penalty imposed against the taxpayer.

  • April 21, 2026

    Ariz. House OKs Making Tax Dept. Report New Stances

    Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that would "adversely affect" taxpayers under legislation approved by the state House on Tuesday.

  • April 21, 2026

    Kansas Adjusts 2026 And 2027 Revenue Estimates

    Kansas has lowered its estimate of general fund revenue for the 2026 fiscal year and slightly raised its estimate for 2027 to reflect effects of legislation passed this year, the state's Legislative Research Department said.

  • April 21, 2026

    Vt. General Revenues Through March Down $107M

    Vermont's general fund revenue from July through March underperformed the same period last year by $107 million, according to the state Agency of Administration.

  • April 21, 2026

    Maine To Establish Independent Tax Appeals Office

    Maine will establish an independent office of tax appeals in its Department of Administrative and Financial Services under a bill signed by the governor.

  • April 21, 2026

    Colo. Codifies Protection Of Organizations' Tax-Exempt Status

    Colorado codified its practice of presuming an entity to be a charitable organization if it presents the appropriate determination letter from the Internal Revenue Service, under legislation signed by Gov. Jared Polis.

  • April 20, 2026

    COVID Not A 'Natural Disaster,' Wash. Panel Rules In Tax Case

    A Washington state appeals court declined to revive a hotel trade group's class action seeking tax relief over the governor's COVID-19 emergency declaration in 2020, ruling Monday that the pandemic doesn't qualify as a "natural disaster" under state law.

  • April 20, 2026

    SC Justices Should Rehear Sales Tax Case, Amazon Says

    South Carolina's highest court incorrectly interpreted the state's sales tax law when it ruled that Amazon was required to collect tax on goods that third-party merchants sold on its online platform before the Wayfair decision, the company argued as it urged to court to reconsider.

  • April 20, 2026

    Little-Known Gambling Tax Could Upend Boom In US Betting

    After a record year for U.S. commercial gaming, a little-known tax on phantom income in last year's Republican reconciliation law has spurred bipartisan repeal efforts amid concerns it could alter betting behavior and drain state and local economies built on gambling-related tourism.

  • April 20, 2026

    Minn. Bill Would Allow Child Care Tax Credit For Employers

    Minnesota would allow employers to claim an income tax credit for the cost of child care services provided to employees under a bill introduced in the state Senate on Monday.

Expert Analysis

  • 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.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

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