State & Local

  • March 17, 2026

    NJ Revenue Through Feb. Up $880M, Treasury Says

    New Jersey's general fund revenue collection from July through February was $880 million ahead of last year's, according to a report by the state Department of the Treasury.

  • March 17, 2026

    Ore. Proposed Ballot Measure For Wealth Tax Advances

    Oregon would impose an annual 2% tax on individuals with at least $30 million in assets if voters approve a proposed initiative advanced by the state attorney general with certification of its ballot title and caption.

  • March 17, 2026

    NY Tax Revenues Through Feb. Rise By $8B

    New York's tax collection from April through February outpaced the total from the same period last fiscal year by $8 billion, according to the state's Department of Taxation and Finance.

  • March 17, 2026

    Minn. House Bill Seeks Sales Tax On Advertising Services

    Digital and nondigital advertising services in Minnesota would be subject to the state's sales tax, with services related to publishing and broadcasting excepted, under legislation introduced in the state House of Representatives.

  • March 17, 2026

    Minn. Legislation Seeks Tax On International Remittances

    Minnesota would impose a 1% tax on international remittance payments under legislation introduced Tuesday in the state Senate.

  • March 16, 2026

    OCC Calls For Preemption Of Ill. Swipe-Fee Law At 7th Circ.

    A top U.S. banking regulator is seconding the banking industry's call for the Seventh Circuit to block Illinois' tax and tip swipe-fee ban, arguing a lower-court judge missed the "forest for the trees" in ruling the state-law restrictions are enforceable against banks it oversees.

  • March 16, 2026

    MTC's Cookie Nexus Rule Could Face Legal Challenges

    Removing state income tax protection from placing of internet cookies on customers' computers is likely to be the provision spurring the most lawsuits from companies seeking to challenge the Multistate Tax Commission's updated position on a federal law's shield of state income taxes, an MTC official said Monday.

  • March 16, 2026

    New Int'l Tax Rules May Spur State Apportionment Arguments

    A major change in taxation of international income may present a bolstered argument for companies seeking alternative apportionment in states, tax professionals said Monday.

  • March 16, 2026

    NJ Tax Agency Looks To Sink Challenge To PL 86-272 Rules

    New Jersey regulations that outline when a company's internet activities exceed P.L. 86-272's tax protections account for modern business practices and are consistent with federal law, the state's tax agency argued in seeking to dismiss a trade group's challenge to the rules.

  • March 16, 2026

    SD Eliminates Ag Land Assessment, Tax Oversight Task Force

    South Dakota eliminated a task force that oversaw the assessment and taxation of agricultural land and required the state Department of Revenue to provide data relating to the valuation of such land to state legislative tax committees under a bill signed by the governor.

  • March 16, 2026

    Mass. Board Lowers Tax Value Of Home With Pool

    A Massachusetts home with an enclosed pool was overvalued by a local assessor, a state board said in a ruling released Monday, largely agreeing with the homeowner's analysis of the assessments of similar properties.

  • March 16, 2026

    Tenn. Expands Property Tax Assessment Division's Duties

    Tennessee expanded the duties of the state comptroller's office's division of property assessments under a bill signed by the governor.

  • March 16, 2026

    Mass. Tax Valuation Cut For Seasonal Home With No Heat

    A Massachusetts home with no heat, furnace or insulation was overvalued by a local assessor, the state tax board said in a decision released Monday.

  • March 16, 2026

    Minn. Bill Seeks State Income Tax From Immigration Agents

    Minnesota would require state income tax filings from those participating in or supporting immigration enforcement in the state under legislation introduced Monday.

  • March 16, 2026

    Minn. Senate Bill Seeks $1M Estate Tax Exemption Boost

    Minnesota would increase its estate tax exemption from $3 million to $4 million for decedents dying after 2025 under legislation introduced Monday in the state Senate.

  • March 16, 2026

    Ga. Receipts Through Feb. Rise By $343M

    Georgia's general fund revenue collection from July through February grew by $343 million from the same period last fiscal year, according to the state Department of Revenue.

  • March 16, 2026

    Mass. Board Denies Estate's Deduction For Transfer From Heir

    Transfers amounting to $1.45 million into the account of a dying woman from one of her heirs were not loans that could be deducted from her estate's taxable value, a Massachusetts board said in a decision released Monday.

  • March 16, 2026

    Neb. General Revenues Through Feb. On Target, Dept. Says

    Nebraska's general fund receipts from July through February were in line with estimates, according to a report by the Department of Revenue.

  • March 16, 2026

    Ill. Revenue Through Feb. Beats Forecast By $427M

    Illinois' general revenue collection from July through February surpassed an estimate by $427 million, according to the state's Office of Management and Budget.

  • March 14, 2026

    Va. Lawmakers OK Legal, Taxed Marijuana Retail Sales

    Virginia lawmakers have given final approval to legislation that would tax and regulate the sale of adult-use cannabis, sending the bill to Democratic Gov. Abigail Spanberger, who is expected to sign it into law and bring to a close a half-decade of legal cannabis limbo for the state.

  • March 13, 2026

    Wash. Leg. Greenlights Bill To Undo 2025 Estate Tax Hike

    The Washington State Legislature passed a bill that would walk back estate tax rate increases approved by lawmakers last year for estates with taxable value of at least $1 million.

  • March 13, 2026

    States Seek To Block Trump's Latest 10% Tariff Order

    President Donald Trump's order imposing 10% tariffs on countries worldwide is unlawful because it conflicts with the international payments authority he immediately invoked to justify it, two dozen states argued Friday while asking the U.S. Court of International Trade to strike down or block the regime.

  • March 13, 2026

    Minn. Bill Seeks Tax Break For Data Center Electricity

    Minnesota would restore exemptions from sales tax on electricity for data centers that had applications to be built in before 2025 under a bill introduced in the state House of Representatives. 

  • March 13, 2026

    Minn. Sen. Panel Advances $400M Sales Tax Plan For Housing

    Minnesota would boost its sales tax rate by 0.375%, with the resulting $400 million raised annually committed to housing efforts, under a ballot measure proposed in legislation approved by the state Senate Health and Human Services Committee.

  • March 13, 2026

    Texas Justices Uphold Tax On NuStar's Shipped Fuel

    The Texas comptroller's office correctly sourced NuStar Energy's fuel sales and denied the company a $2.4 million franchise tax refund, the state's high court said Friday, upholding an appeals panel ruling.

Expert Analysis

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    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.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    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.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

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