State & Local

  • June 05, 2026

    Ind. Extends Gas Use, Excise Tax Suspension To July

    Indiana will extend its suspension of gasoline use and excise taxes by another month under an executive order signed by the governor to address rising fuel costs driven by the Iran war.

  • June 05, 2026

    Philly Mayor's Hotel, Ride-Share Taxes Nixed By Council

    Philadelphia would not increase its tax on hotel stays in the city, impose a tax on ride-sharing or impose a tax on retail deliveries in the city in a draft 2027 budget passed by the City Council without the mayor's tax proposals.

  • June 05, 2026

    Neb. Justices Say MLB Can't Protest $2.5M Tax Recapture

    The Nebraska Supreme Court ruled Friday that a division of Major League Baseball can't protest the state tax agency's denial of its tax incentive transfer to a third party for a data center project and the recapture of $2.5 million in sales tax because it failed to file the protest timely. 

  • June 05, 2026

    Tyson Can't Recoup Arkansas Tax Paid On Chicken Pallets

    Tyson Chicken and subsidiaries do not merit a refund of Arkansas sales tax on wood pallets they rented to transport chicken, the Arkansas Supreme Court ruled, upholding a trial court decision.

  • June 05, 2026

    Taxation With Representation: Simpson Thacher, Fried Frank

    In this week's Taxation With Representation, Berkshire Hathaway Inc. takes Taylor Morrison Home Corp. private, global real estate investment company Kennedy Wilson forms a residential joint venture with Netherlands pension services provider APG, and Wellington Management acquires Hartford Funds from insurer The Hartford.

  • June 05, 2026

    Mass. Clarifies Surtax Withholding For Performers, Movies

    Companies paying performers and certain others in Massachusetts and those claiming the state's motion picture production tax credit must withhold the state's high-earner surtax from those payments where applicable, according to regulations finalized Friday.

  • June 05, 2026

    Colo. Narrows Downloadable Software Sales Tax Exemption

    Colorado will narrow its sales tax break for downloadable software and provide tax relief for restaurants, with most of the revenue from the package dedicated to a family tax credit, under legislation signed by Gov. Jared Polis.

  • June 04, 2026

    Wayfair Can Guide PL 86-272 Analysis, MTC Atty Says

    U.S. Supreme Court precedent involving virtual presence that businesses can have for state sales tax purposes is applicable to interpreting how a 1950s-era federal law that shields companies from state income taxes applies to modern commerce, a Multistate Tax Commission attorney said Thursday.

  • June 04, 2026

    State Tax Pros Say Federal Coupling Is No Longer Routine

    States' decisions of whether to conform their tax codes to the federal code, at one time a matter of routine, have become increasingly complex, state tax professionals said Thursday.

  • June 04, 2026

    Feds Appeal Trade Court's Emergency Tariff Refund Order

    The federal government has appealed the U.S. Court of International Trade's order requiring refunds on all duties paid under the International Emergency Economic Powers Act after the U.S. Supreme Court struck them down this year, according to filings in the trade court and Federal Circuit.

  • June 04, 2026

    Wash. Justices Won't Review Card Processor's Tax Refund

    Washington state's high court declined to review a lower court decision finding that the state's tax agency wrongly included fees charged by issuing banks in a credit card processor's gross income calculation.

  • June 04, 2026

    Calif. Allows Extra Sales Tax In Two Counties To Go To A Vote

    California allowed residents of Los Angeles and Contra Costa counties to vote in Tuesday's election on whether to allow additional transactions and use taxes above the 2% statutory cap under a bill signed by Gov. Gavin Newsom.

  • June 04, 2026

    Colorado Suspends Legislative Interim Tax Policy Committee

    A Colorado interim tax panel, along with several other interim committees, will temporarily cease activities under legislation signed by Gov. Jared Polis.

  • June 04, 2026

    Texas Tax Revenues Through May Up $1B From Last Year

    Texas' total revenue from September through May outpaced the same period last year by $1.11 billion, according to the state Comptroller's Office.

  • June 04, 2026

    NY AG Must Preserve Cohen Docs In Trump's Civil Fraud Case

    The New York state trial court judge overseeing President Donald Trump's civil fraud case granted his request to preserve notes from private meetings between state litigators and Trump's former attorney Michael Cohen after the key witness said he felt "pressured" to testify.

  • June 04, 2026

    W.Va. Revenues Beat Forecast by $314M

    West Virginia's general fund collection from July through May outpaced estimates by $314 million, according to the state Department of Revenue.

  • June 04, 2026

    La. House Requests Study Of Seller Tax Remittance Benefits

    Louisiana asked its Department of Revenue to study the benefits sellers receive from compensation for remitting state and local sales and use and excise taxes compared with the costs incurred from certain transaction fees under a resolution unanimously approved by the state House of Representatives.

  • June 04, 2026

    Fla. Net Revenue Through April Tops Forecast By $354M

    Florida's net general revenue collection from July through April beat an estimate by $354 million, according to the state Office of Economic and Demographic Research.

  • June 04, 2026

    Colo. To Require More Fiscal Info On Ballot Measures

    Colorado's voter information guide will indicate which areas of government funding would be affected by ballot measures that boost state expenditures under legislation signed by Gov. Jared Polis that was scaled back from its original version.

  • June 04, 2026

    Colo. Changes Mobile Home Tax Rules, Drops Exemption Hike

    Colorado will change processes related to delinquent mobile home property taxes under legislation signed by Gov. Jared Polis but will not boost the exemption for mobile homes as proposed in the original version of the bill.

  • June 04, 2026

    Colo. OKs Penalties For False Property Valuation Statements

    Colorado could impose criminal penalties on owners of nonresidential property who willfully give false valuation information to county authorities under legislation signed into law by Gov. Jared Polis.

  • June 03, 2026

    NYC 2nd Home Tax Raises Residency, Co-Op Value Questions

    A tax on high-value second homes in New York City slated to take effect in the coming months could lead to disputes over whether such a property qualifies as a primary residence and how the value of a cooperative is determined.

  • June 03, 2026

    Iowa Creates Sales Tax Break For Nuclear Energy Facilities

    Iowa nuclear energy facilities that are beginning or restarting operation are eligible for a sales tax exemption on purchases of materials under a law signed by the governor.

  • June 03, 2026

    Calif. OTA Says $500K Was Taxable S Corp. Distribution

    A California resident who was the sole shareholder of two S corporations received a taxable distribution from one of the companies in excess of his stock basis, the state Office of Tax Appeals ruled, backing a state tax agency.

  • June 03, 2026

    Minn. Justices OK Liquor Retailer's 6-Year Sales Tax Bill

    Minnesota's revenue commissioner properly applied the statute of limitations when hitting a liquor retailer with a $639,000 assessment for substantial underreporting of sales over six years, the state's Supreme Court ruled Wednesday, affirming a state tax court decision.

Expert Analysis

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 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.

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