State & Local

  • May 26, 2026

    Signatures Filed To Put Colo. Road Funding Plan On Ballot

    A proposed Colorado ballot measure to dedicate tax revenue to road projects has enough petition signatures to qualify for the November ballot, the initiative's backers said Tuesday while decrying state legislation to mitigate the measure's budget impacts.

  • May 26, 2026

    Importers Tell Justices Trump China Tariff Hikes Went Too Far

    The U.S. Supreme Court's recent decision striking down President Donald Trump's emergency tariff regime should encourage the justices to consider and overrule lower courts' judgments upholding China tariffs and subsequent modifications made to them during his first term, importers said Tuesday.

  • May 26, 2026

    SC Creates Credit For Renewable Gas Production Costs

    South Carolina taxpayers can now claim an income tax credit for costs related to the production of renewable natural gas for commercial purposes under a bill signed by the governor.

  • May 26, 2026

    Minn. Court OKs Homestead Break For Pair With Guide Camp

    A Minnesota couple with a seasonal resort and year-round home is entitled to full homestead credits for both, the state tax court said, calling the statutory distance limitation on application of that benefit ambiguous.

  • May 26, 2026

    Tenn. Creates International Money Transfer Tax

    Tennessee will impose a tax on money transferred from the state to anywhere outside the country and U.S. territories under a bill signed by the governor.

  • May 26, 2026

    CBP Says $20.6B In IEEPA Tariff Refunds Have Been Sent

    U.S. Customs and Border Protection's tariff refund system has processed hundreds of thousands of new entries over the past two weeks and since coming online last month, it has cleared $20.6 billion in refunds for duties struck down by the U.S. Supreme Court to importers, according to a declaration filed Tuesday in the U.S. Court of International Trade.

  • May 26, 2026

    No Farm Tax Break For Property, Minn. Tax Court Affirms

    The owner of a 35-acre property in Minnesota failed to show sufficient evidence that his use of the land met the threshold for an agricultural tax break, the state tax court affirmed.

  • May 26, 2026

    Arizona Clarifies 2024 Destroyed Property Tax-Valuation Law

    Arizona will retroactively clarify its treatment of the tax valuation of destroyed property under newly signed legislation amending language in a 2024 measure that left questions in its application.

  • May 22, 2026

    Law360 Reveals Titans Of The Plaintiffs Bar

    This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.

  • May 22, 2026

    Bears' Best Gameplan: Playing Ill. And Ind. Off Of Each Other

    Creating a multibillion-dollar competition between Illinois and Indiana to build the Chicago Bears' new stadium is a strategy that has become increasingly popular among pro franchises that can leverage tax and financial incentives, and even real estate deals.

  • May 22, 2026

    Tenn. Extends Retroactive Tax Break Window For Nonprofits

    Tennessee extended the time frame for eligible nonprofit entities to retroactively apply a property tax exemption under a bill signed by the governor.

  • May 22, 2026

    Wis. Justices Turn Away Skechers' License Deal Tax Fight

    Wisconsin's top court let stand a ruling that found Skechers USA lacked purpose — other than avoiding taxes — for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in the state.

  • May 22, 2026

    NFL's Bears Bury Idea Of Putting New Stadium In Chicago

    The National Football League's Chicago Bears said the team is no longer looking to build a new stadium in the city of Chicago as they weigh a move to either Arlington Heights, Illinois, or Hammond, Indiana.

  • May 22, 2026

    Cannabis Grower Challenges Colorado's Pot Tax Calculus

    Colorado's marijuana regulator used an "unlawful" method for calculating average market rates of cannabis that resulted in inflated excise taxes being assessed against state-licensed operators, a proposed class action filed Thursday in Denver state court alleges.

  • May 22, 2026

    Eversheds Sutherland Tax Atty Moves To Greenberg Traurig

    Greenberg Traurig LLP has hired in Washington, D.C., a former Eversheds Sutherland counsel who advises clients on state and local tax controversies, tax planning and tax policy matters, the firm has announced.

  • May 22, 2026

    Tenn. Allows Counties To Exempt Food From Local Tax Rate

    Tennessee authorized counties that have a local sales tax to either levy a reduced rate on retail food sales or exempt them from the tax under a bill signed by the governor.

  • May 22, 2026

    Taxation With Representation: Goodwin, McGuireWoods

    In this week's Taxation With Representation, Equity Residential and AvalonBay Communities Inc. combine, investment firms CVC and Groupe Bruxelles Lambert lead a group of investors to buy pharmaceuticals company Recordati SpA, and NextEra Energy and Dominion Energy merge.

  • May 22, 2026

    Neb. Church Correctly Denied Vehicle Tax Break, Board Says

    A local tax board in Nebraska correctly denied a church a motor vehicle tax exemption, as the vehicle wasn't registered by the organization, the state's tax commission said in an order released Friday.

  • May 22, 2026

    Colo. Best Western Challenges Denver Use Tax Assessment

    The owner of a Best Western hotel told a Colorado state court that it was not liable for use tax on fees paid to that company, seeking to reverse a determination by the city and county of Denver that was upheld by the state tax department.

  • May 22, 2026

    SC Authorizes Local Sales Tax To Provide Property Tax Relief

    Municipalities in three South Carolina counties will be authorized to impose sales taxes of up to 1% to provide property tax relief, with local voter approval, under legislation signed by the governor.

  • May 22, 2026

    SC Revenue Through April $634M Better Than Last Year

    South Carolina's general fund revenue from July through April outpaced the same period last year by $634 million, according to the state Board of Economic Advisors.

  • May 22, 2026

    SC Bars Additional State, Local Tax On Digital Asset Payments

    South Carolina barred state and local governing authorities from imposing additional tax on digital assets used in payments on the sole basis of such assets' medium under a bill signed by the governor.

  • May 21, 2026

    SC Creates Internet Provider Tax Break, Excludes Data Centers

    South Carolina established a sales tax exemption for equipment, machinery and electricity sold to internet and communications service providers and barred data centers from claiming the tax break under a bill signed by the governor.

  • May 21, 2026

    Hawaii To Exempt Aircraft Maintenance Supplies From Tax

    Hawaii excise tax will not apply to the sales of materials and tools used for aircraft service, maintenance or construction under a bill signed by Democratic Gov. Josh Green.

  • May 21, 2026

    RI Revenues Through April Exceed Estimate By $117M

    Rhode Island's general fund revenue collection from July through April beat forecasts by $117 million, according to the state Department of Revenue.

Featured Stories

  • Law360 Reveals Titans Of The Plaintiffs Bar

    No Photo Available

    This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.

  • Bears' Best Gameplan: Playing Ill. And Ind. Off Of Each Other

    No Photo Available

    Creating a multibillion-dollar competition between Illinois and Indiana to build the Chicago Bears' new stadium is a strategy that has become increasingly popular among pro franchises that can leverage tax and financial incentives, and even real estate deals.

  • Madigan Ruling May Offer High Court New Bribery Test

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    The Seventh Circuit found enough "overwhelming" evidence last month to sustain the conviction of former Illinois House Speaker Michael Madigan, but a U.S. Supreme Court that's spent years narrowing the reach of public corruption laws may be interested in whether prosecutors proved a sufficiently specific quid pro quo.

Expert Analysis

  • Tax Teams Get No Bright-Line Rule From AI Privilege Cases

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    Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.

  • NY Times Word Puzzles Make Me A Better Lawyer

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    Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.

  • Law School's Missed Lesson: Diagnose Before Arguing

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    Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.

  • Judges On AI: How Courts Can Survive The Tech Revolution

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    Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.

  • A Ruling That Defies Logic In New York: SALT In Review

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    From a ruling on P.L. 86-272 in New York state to the Illinois governor's call to defund his state's independent tax tribunal, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 AI Adoption Mistakes GCs Should Avoid

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    The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

  • 4 Emerging Approaches To AI Protective Order Language

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    Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

  • Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

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    While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

  • Speed Jigsaw Puzzling Makes Me A Better Lawyer

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    My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.

  • 2 AI Snafus Show Why Attys Can't Outsource Judgment

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    The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.

  • Do Androids Dream Of Paying No Taxes? SALT In Review

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    From tax incentives for data centers to Washington state's new income tax on high earners, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Improving Well-Being In Law, 10 Years After Landmark Study

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    An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.

  • Mitigating Multistate Risks As California Expands Tax Reach

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    Though California's new sourcing rules and extension of the pass-through entity election have created uncertainty, practitioners should file protective returns to respect the law's ambiguity and take certain other steps to protect clients from the costs of losing a future audit, says attorney Delina Yasmeh.