State & Local

  • April 17, 2026

    Alabama To Suspend Sales Tax On Food

    Alabama will suspend its state sales tax on food for a month following the recent enactment of a law, the state Department of Revenue said Friday.

  • April 17, 2026

    Colo. Senate OKs Scaled-Back Ballot Fiscal Info Plan

    Colorado's voter information guide would indicate which government program areas' funding would be affected by ballot measures that boost state expenditures under legislation passed Friday by the state Senate that was reduced in scope from its original version.

  • April 17, 2026

    Taxation With Representation: Skadden, Stikeman Elliott

    In this week's Taxation With Representation, Amazon.com Inc. buys satellite communications company Globalstar Inc., waste management company GFL Environmental Inc. acquires Secure Waste Infrastructure Corp., and Standard Life PLC buys the British subsidiary of Dutch insurer Aegon.

  • April 17, 2026

    Neb. Net Receipts Through March Up $443M

    Nebraska's net receipts from July through March outpaced last year for the same period by $443 million, according to the state Department of Revenue.

  • April 17, 2026

    Utah's General Fund Revenue Up $606M Through March

    Utah's general fund revenue from July through March outpaced the same period last year by $606 million, according to the state tax commission.

  • April 17, 2026

    Colo. Panel Blocks Proposal To Split Land, Building Tax Rates

    A proposal to allow local jurisdictions in Colorado to apply different property tax rates to structures and land was stalled by a state House panel amid concerns from assessors and others.

  • April 17, 2026

    Virginia Extends Film Production Tax Credit

    Virginia extended its film production tax credit by four years under legislation approved by its governor.

  • April 16, 2026

    Arby's Brand Sale Wasn't Business Income, Ark. Justices Say

    A now-defunct corporation that was the largest franchisee of Arby's fast-food restaurants did not earn business income in Arkansas when it sold the brand because it was not in the business of disposing of such property, the state's highest court said Thursday, affirming a trial court.

  • April 16, 2026

    Calif. Mall Can't Have Property Value Reduced Due To COVID

    A California mall should not have its property value reduced despite hardships faced due to the coronavirus pandemic, because the mandated closures did not physically affect the property, a state appellate court affirmed. 

  • April 16, 2026

    Ky. Conforms To Fed. Tax Changes, Nixes Tax Threshold

    The Kentucky General Assembly overrode the governor's veto of a bill that eliminates its sales tax nexus transaction threshold, levies sales tax on data brokering services and will conform the state's tax code with some provisions of the Internal Revenue Code.

  • April 16, 2026

    Ariz. Justices OK Taxing District's Levy Boost For Growth

    Adjustments in the base levy limit set by an Arizona community college district were valid under state law in addition to an increase approved by voters, the state's high court said, affirming a tax court decision.

  • April 16, 2026

    Minn. Bill Seeks Lodging Tax For Crime Victims Fund

    Minnesota would impose taxes on lodging and on pay television services sold in lodging facilities, with the revenue dedicated to a fund for crime victims, under legislation in the state Senate.

  • April 16, 2026

    Maine Extends Tax Credit For Affordable Housing Projects

    Maine extended an income tax credit for developers of eligible affordable housing projects by eight years under a bill signed by the governor.

  • April 16, 2026

    NY Tax Collections Grow $10B From Prior Year

    New York state collected $10 billion more in tax in the fiscal year that ended last month than in the prior year, according to the state's tax department.

  • April 16, 2026

    Minn. Bill Would OK Local Sales, Income Taxes For Hospitals

    Minnesota would allow jurisdictions in the Twin Cities area to impose temporary local sales and income taxes to help fund healthcare facilities under legislation introduced in the state Senate.

  • April 16, 2026

    Ill. Revenue Beats Budget Forecast By $149M

    Illinois' general revenue collection from July through March outpaced estimates by $149 million, according to the Governor's Office of Management and Budget.

  • April 15, 2026

    NYC Tribunal Says Case's 20-Year Hold Didn't Violate Rights

    A New York City tribunal rejected an insurance agent's arguments that his tax case that was stuck on hold for nearly 20 years while he waited for a quorum to hear it should be dismissed for denying him due process.

  • April 15, 2026

    Va. Requires Tax Calculation On Pre-Rounding Sale Price

    Virginia authorized rounding cash transactions to the nearest five-cent increment and will require taxes to be calculated based on the sale price before rounding under a bill signed by the governor.

  • April 15, 2026

    Mo. County Need Not Levy Voter-Approved Tax, Court Says

    A Missouri county wasn't required to levy a sales tax that voters approved in 2024 to fund children's services, a state appeals court ruled, saying the authorizing statute only said the county "may" administer the tax if it were approved.

  • April 15, 2026

    Minn. Senate Panel Pitched On Hennepin Sales Tax Hike

    Minnesota would boost the sales tax in its largest county, with some of the resulting funds dedicated to local healthcare facilities, under legislation before a Senate panel on Wednesday.

  • April 15, 2026

    Hochul, Mamdani Pitch Tax On 2nd Homes In NYC

    New York Gov. Kathy Hochul and New York City Mayor Zohran Mamdani announced a proposal Wednesday for a pied-à-terre tax on second homes in the city valued at $5 million or more as state lawmakers hammer out a budget.

  • April 15, 2026

    Ala. Court Affirms Ally Entities Can't File Group Return

    An Alabama consolidated return cannot be filed by a group of Ally entities, including a bank, because the group failed to satisfy the requirements needed to file a financial institution return, the state appellate court affirmed.

  • April 15, 2026

    Ohio Board Says It Can't Rule On Constitutional Tax Argument

    The Ohio Board of Tax Appeals rejected a couple's challenge to a decision finding their supplemental employee retirement plan income taxable, saying it wasn't authorized to rule on their argument that taxing the income violates the state constitution.

  • April 15, 2026

    Okla. Total General Revenues Up $315M From Estimate

    Oklahoma's general fund revenue from July through March beat estimates by $315 million, according to the state Office of Management and Enterprise Services.

  • April 15, 2026

    Va. Revenue Through March Rises $1.6B From Last Year

    Virginia's general fund revenue from July through March surpassed the total from the same period last fiscal year by $1.6 billion, according to the state's finance secretary.

Expert Analysis

  • 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.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

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