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State & Local
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April 17, 2026
Tenn. Senate OKs Tax On International Money Transfers
Tennessee would impose a tax on money transferred from the state to anywhere outside the country and U.S. territories under a bill passed by the state Senate.
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April 17, 2026
Alabama To Suspend Sales Tax On Food
Alabama will suspend its state sales tax on food for a month following the recent enactment of a law, the state Department of Revenue said Friday.
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April 17, 2026
Colo. Senate OKs Scaled-Back Ballot Fiscal Info Plan
Colorado's voter information guide would indicate which government program areas' funding would be affected by ballot measures that boost state expenditures under legislation passed Friday by the state Senate that was reduced in scope from its original version.
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April 17, 2026
Taxation With Representation: Skadden, Stikeman Elliott
In this week's Taxation With Representation, Amazon.com Inc. buys satellite communications company Globalstar Inc., waste management company GFL Environmental Inc. acquires Secure Waste Infrastructure Corp., and Standard Life PLC buys the British subsidiary of Dutch insurer Aegon.
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April 17, 2026
Neb. Net Receipts Through March Up $443M
Nebraska's net receipts from July through March outpaced last year for the same period by $443 million, according to the state Department of Revenue.
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April 17, 2026
Utah's General Fund Revenue Up $606M Through March
Utah's general fund revenue from July through March outpaced the same period last year by $606 million, according to the state tax commission.
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April 17, 2026
Colo. Panel Blocks Proposal To Split Land, Building Tax Rates
A proposal to allow local jurisdictions in Colorado to apply different property tax rates to structures and land was stalled by a state House panel amid concerns from assessors and others.
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April 17, 2026
Virginia Extends Film Production Tax Credit
Virginia extended its film production tax credit by four years under legislation approved by its governor.
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April 16, 2026
Arby's Brand Sale Wasn't Business Income, Ark. Justices Say
A now-defunct corporation that was the largest franchisee of Arby's fast-food restaurants did not earn business income in Arkansas when it sold the brand because it was not in the business of disposing of such property, the state's highest court said Thursday, affirming a trial court.
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April 16, 2026
Calif. Mall Can't Have Property Value Reduced Due To COVID
A California mall should not have its property value reduced despite hardships faced due to the coronavirus pandemic, because the mandated closures did not physically affect the property, a state appellate court affirmed.
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April 16, 2026
Ky. Conforms To Fed. Tax Changes, Nixes Tax Threshold
The Kentucky General Assembly overrode the governor's veto of a bill that eliminates its sales tax nexus transaction threshold, levies sales tax on data brokering services and will conform the state's tax code with some provisions of the Internal Revenue Code.
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April 16, 2026
Ariz. Justices OK Taxing District's Levy Boost For Growth
Adjustments in the base levy limit set by an Arizona community college district were valid under state law in addition to an increase approved by voters, the state's high court said, affirming a tax court decision.
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April 16, 2026
Minn. Bill Seeks Lodging Tax For Crime Victims Fund
Minnesota would impose taxes on lodging and on pay television services sold in lodging facilities, with the revenue dedicated to a fund for crime victims, under legislation in the state Senate.
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April 16, 2026
Maine Extends Tax Credit For Affordable Housing Projects
Maine extended an income tax credit for developers of eligible affordable housing projects by eight years under a bill signed by the governor.
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April 16, 2026
NY Tax Collections Grow $10B From Prior Year
New York state collected $10 billion more in tax in the fiscal year that ended last month than in the prior year, according to the state's tax department.
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April 16, 2026
Minn. Bill Would OK Local Sales, Income Taxes For Hospitals
Minnesota would allow jurisdictions in the Twin Cities area to impose temporary local sales and income taxes to help fund healthcare facilities under legislation introduced in the state Senate.
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April 16, 2026
Ill. Revenue Beats Budget Forecast By $149M
Illinois' general revenue collection from July through March outpaced estimates by $149 million, according to the Governor's Office of Management and Budget.
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April 15, 2026
NYC Tribunal Says Case's 20-Year Hold Didn't Violate Rights
A New York City tribunal rejected an insurance agent's arguments that his tax case that was stuck on hold for nearly 20 years while he waited for a quorum to hear it should be dismissed for denying him due process.
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April 15, 2026
Va. Requires Tax Calculation On Pre-Rounding Sale Price
Virginia authorized rounding cash transactions to the nearest five-cent increment and will require taxes to be calculated based on the sale price before rounding under a bill signed by the governor.
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April 15, 2026
Mo. County Need Not Levy Voter-Approved Tax, Court Says
A Missouri county wasn't required to levy a sales tax that voters approved in 2024 to fund children's services, a state appeals court ruled, saying the authorizing statute only said the county "may" administer the tax if it were approved.
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April 15, 2026
Minn. Senate Panel Pitched On Hennepin Sales Tax Hike
Minnesota would boost the sales tax in its largest county, with some of the resulting funds dedicated to local healthcare facilities, under legislation before a Senate panel on Wednesday.
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April 15, 2026
Hochul, Mamdani Pitch Tax On 2nd Homes In NYC
New York Gov. Kathy Hochul and New York City Mayor Zohran Mamdani announced a proposal Wednesday for a pied-à-terre tax on second homes in the city valued at $5 million or more as state lawmakers hammer out a budget.
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April 15, 2026
Ala. Court Affirms Ally Entities Can't File Group Return
An Alabama consolidated return cannot be filed by a group of Ally entities, including a bank, because the group failed to satisfy the requirements needed to file a financial institution return, the state appellate court affirmed.
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April 15, 2026
Ohio Board Says It Can't Rule On Constitutional Tax Argument
The Ohio Board of Tax Appeals rejected a couple's challenge to a decision finding their supplemental employee retirement plan income taxable, saying it wasn't authorized to rule on their argument that taxing the income violates the state constitution.
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April 15, 2026
Okla. Total General Revenues Up $315M From Estimate
Oklahoma's general fund revenue from July through March beat estimates by $315 million, according to the state Office of Management and Enterprise Services.
Expert Analysis
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In-House Counsel Pointers For Preserving Atty-Client Privilege
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.
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National Bank Act Rulings Facilitate More Preemption Analysis
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.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
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.
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Accountant-Owned Law Firms Could Blur Ethical Lines
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.
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AI Will Soon Transform The E-Discovery Industrial Complex
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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When Innovation Overwhelms The Rule Of Law
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.
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Imagine The Possibilities Of Openly Autistic Lawyering
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.
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Litigation Funding Disclosure Debate: Strategy Considerations
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.
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Open Season On A Department Of Revenue: SALT In Review
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.
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5 Ways To Create Effective Mock Assignments For Associates
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.
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Mentorship Resolutions For The New Year
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.
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5 Litigation Funding Trends To Note In 2025
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.
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Rethinking Litigation Risk And What It Really Means To Win
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.