State & Local

  • August 12, 2026

    NYC Appeal Can't Lift 2nd Home Tax Pause, Homeowners Say

    New York City will be in contempt of court if it continues with the rollout of its tax on high-value second homes that a judge temporarily paused, an attorney for homeowners challenging the tax said, arguing that the city's appeal of the order didn't halt it.

  • August 12, 2026

    Rising Star: Cleary's Kylie Barza

    Kylie Barza of Cleary Gottlieb Steen & Hamilton LLP has advised on several billion-dollar transactions, including Alphabet's $4.75 billion acquisition of Intersect Power, which closed in 2026, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • August 12, 2026

    Ind. Revenue In July Beats Forecast By $23M

    Indiana's general fund revenue in July was $23 million better than expected, according to the State Budget Agency.

  • August 12, 2026

    Minn. Revenue Tops Forecast By $133M In July

    Minnesota's general fund revenue in July exceeded an estimate by $133 million, according to the state's Department of Management and Budget.

  • August 11, 2026

    Calif. Justices Rule Oil Co. Can Seek Refund In Court

    California cities cannot require businesses to pursue additional local administrative remedies before seeking tax refunds in court, the state's highest court said, rejecting a procedural defense raised in Marathon Petroleum Corp.'s long-running dispute with a city over taxes imposed on its refinery.

  • August 11, 2026

    NYC Keeps 2nd Home Tax On Target After Court Halts Rollout

    New York City moved to halt a judge's ruling that temporarily paused the rollout of its tax on high-value second homes, preserving the tax's implementation and current deadline for individuals to challenge the city's initial determinations about which properties may be subject to the levy.

  • August 11, 2026

    Rising Star: Kirkland's William Dong

    Kirkland & Ellis LLP's William Dong has served as lead tax counsel on several multibillion-dollar deals spanning industries, including a $4.75 billion sale of a data center and energy infrastructure developer to a tech giant, earning him a spot as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.

  • August 11, 2026

    Mich. Homeowner Can't Lower Home Value, Court Says

    A Michigan homeowner failed to prove his property value should be lowered because his renovations were home improvements that cannot affect a property's appraisal until it's sold, the state appellate court ruled. 

  • August 11, 2026

    Ky. Revenues In July 29% Higher Than Last Year

    Kentucky's general fund revenue from last month was 29% higher than in July 2025, according to a report by the state Office of State Budget Director.

  • August 11, 2026

    Ohio Revenues In July Lower Than Last Year By $71M

    Ohio's general fund revenue collection in July was $71 million behind the same period last year, according to the Office of Management and Budget.

  • August 11, 2026

    Ore. Estate Tax Challenged In 2028 Proposed Voter Initiatives

    Oregon would end its estate tax under a pair of ballot initiatives proposed for the 2028 general election by a state lawmaker.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Power To The Paralegals: The Value Of Unified State Licensing

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    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.

  • 10 Soft Skills Every GC Should Master

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    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.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    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.

  • Tracking The Evolution In Litigation Finance

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    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.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    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.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    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.

  • Cookies, Cribs, Curiousness: SALT In Review

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    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.

  • A Cold War-Era History Lesson On Due Process

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    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.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    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.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    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.

  • How To Accelerate Your Post-Attorney Career Transition

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    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.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    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.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    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.

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