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State & Local
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April 06, 2026
Colo. Ballot Proposal To Cap Income Tax Rate Advances
Colorado voters would decide in November whether to cap the state's corporate and individual income tax rate at its current 4.4% level under a proposed ballot measure approved for signature gathering,
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April 06, 2026
Ala. Dept. OKs Regs For Local Adoption Of Tax Exemptions
Alabama explained procedures for the adoption of state sales and use tax exemptions at the local level under regulations approved by the state Department of Revenue.
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April 06, 2026
Ala. Tax Dept. OKs Regs For Raised Biz Property Exemption
Alabama will implement an increased tax exemption for businesses' tangible personal property under amended regulations adopted by the state Department of Revenue.
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April 06, 2026
Justices Pass On Oklahoma Tribal Tax Case
The U.S. Supreme Court declined Monday to review an Oklahoma high court ruling that denied tax-exempt status to a member of the Muscogee Creek Nation.
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April 03, 2026
Tax Slashes, DA Oversight Bills Mark End Of Ga. Session
A Republican-driven rollback to Georgia income taxes that could extend through the better part of the next decade capped off the state's 2026 legislative session Thursday, as lawmakers avoided the bitter fights over civil justice reform that dominated the convening of the General Assembly in 2025.
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April 03, 2026
9th Circ. Upholds Biden Ariz. National Monument Proclamation
A Ninth Circuit panel has upheld a lower court's dismissal of a challenge to former President Joe Biden's proclamation that established an Indigenous site in the Grand Canyon region as a national monument, saying that any claims of economic harm stemming from future higher energy costs are too speculative.
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April 03, 2026
Law360 Announces The Members Of Its 2026 Editorial Boards
Law360 is pleased to announce the formation of its 2026 Editorial Advisory Boards.
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April 03, 2026
Tito's Vodka Maker Must Pay Tax Tab, Maine Justices Rule
Maine's highest court affirmed that the out-of-state liquor producer of Tito's Vodka had nexus in the state because it had title to supplies while they were stored in a state-owned warehouse.
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April 03, 2026
DaVita Arms Freed From Local La. Tax On Medicare Drugs
Four DaVita Inc. subsidiaries are entitled to refunds of local Louisiana sales taxes on prescription drugs they purchased to treat Medicare patients, a state appellate court ruled, rejecting a parish's claims that the exemption applies only to drugs that patients purchase directly.
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April 03, 2026
Taxation With Representation: Cleary, Hogan Lovells, Wachtell
In this week's Taxation With Representation, spice maker McCormick acquires Unilever's foods business, wholesale restaurant food distributor Sysco buys Jetro Restaurant Depot, and private equity giant KKR closes a fund focused on investments in North America.
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April 03, 2026
Texas Revenues Through March Up 1% From Last Year
Texas general fund revenue collection from September through March outpaced the same period last year by 1%, according to the state comptroller's office.
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April 03, 2026
Kansas Tax Revenue Misses Estimate By 11% In March
Kansas' tax collection in March fell short of an estimate by nearly 11%, the state's Division of Budget said Friday.
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April 03, 2026
No Sales Tax For Payment Processor, Colo. DOR Says
A company providing payment processing services to international merchants selling products and services in Colorado is not a retailer and is not liable for sales tax, even though it may briefly hold title for the goods, the state tax department said.
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April 02, 2026
California Agency Wants SunPower Tax Issue Out Of Ch. 11
California's Department of Tax and Fee Administration has asked a Delaware bankruptcy judge to abstain from hearing a tax audit dispute in solar panel company SunPower's Chapter 11 case, saying the matter should be handled in a state administrative forum.
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April 02, 2026
Ind. Court Says AT&T Phones Given To Users Are Tax-Exempt
An AT&T subsidiary was wrongly denied a sales and use tax exemption for phones it purchased that were later transferred to customers as part of their contract, the Indiana Tax Court said, reversing a determination by the state's revenue department.
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April 02, 2026
Wash. Repeals Luxury Aircraft Tax, Will Increase Fuel Tax
Washington state repealed a luxury aircraft tax and will increase an aircraft fuel tax under a bill signed by the governor.
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April 02, 2026
Religious Group's Tax Claims Ruled To Belong In NJ Court
A religious group's claim that a New Jersey township is discriminating against it because the group no longer wants to make payments on a previous tax agreement belongs in a state court, a federal district court said in dismissing the case.
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April 02, 2026
Wash. Authorizes Tax And Exemption For Renewable Energy
Washington state authorized a state and local excise tax on qualified renewable energy facilities and battery electric storage systems and will offer a personal property tax exemption for such facilities under a bill signed by the governor.
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April 02, 2026
Md. House Panel OKs Service Station Conversion Tax Break
Local Maryland authorities would be authorized to grant property tax credits for service stations converting to other uses under legislation advanced by a state House panel.
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April 02, 2026
Ind. Virtual Auction Co. Not Marketplace Facilitator, Dept. Says
A digital company that provides software to businesses to conduct virtual auctions is not a marketplace facilitator that's required to remit Indiana sales tax as a retail merchant, the state Department of Revenue determined.
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April 02, 2026
W.Va. Revenue Through March Beat Forecasts by $199 million
West Virginia's general fund revenue collection from July through March outperformed estimates by $199 million, according to the State Budget Office.
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April 02, 2026
Va. To Develop Free E-File Program For Income Taxpayers
Virginia's Department of Taxation is to develop a free electronic tax return filing program for the state's individual income taxpayers under identical bills approved by Gov. Abigail Spanberger.
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April 02, 2026
Fla. Net Revenue Through Feb. Beat Estimates By $137M
Florida's general fund revenue collected from July through February was $137 million stronger than expected, according to the state Office of Economic and Demographic Research.
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April 02, 2026
W.Va. Cuts Income Tax Rates By 5%
West Virginia will reduce its income tax rates by 5% across all brackets under a bill signed by the governor.
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April 02, 2026
NC Top Court Scraps Judicial Fix For Public School System
The North Carolina Supreme Court ruled in a divided decision Thursday that a trial court lacked the power to impose constitutional remedies for the state's failure to provide students with a quality education, invalidating nine years of developments in the decadeslong case known as Leandro.
Expert Analysis
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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.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.