State & Local
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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.
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March 13, 2026
Minn. House Bill Seeks Tribal Mobile Sports Betting, Tax
Minnesota would allow the 11 Native American tribes in the state to conduct mobile sports betting operations and impose a tax on revenue from bets under a bill introduced in the state House.
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March 13, 2026
Minn. House Bill Would Nix Tax Break For Large Data Centers
Minnesota would repeal a sales tax exemption for large data centers and allow it instead for smaller centers under legislation introduced in the state House of Representatives.
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March 13, 2026
Kan. House Nixes Property Tax Cap Resolution
The Kansas House of Representatives did not move forward a resolution that would have capped property assessment increases at 3% if approved by voters.
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March 13, 2026
Fla. Lawmakers OK Decoupling From New Corp. Tax Breaks
Florida would decouple from a host of corporate tax breaks in last year's federal budget reconciliation bill under legislation approved by state lawmakers, saying the cost of offering the tax benefits was too hefty for the state budget to handle.
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March 13, 2026
Greenberg Traurig Adds Taft Private Wealth Partner In Chicago
Greenberg Traurig LLP has hired a former Taft Stettinius & Hollister LLP partner, who joins the Chicago team to continue her practice focused on private wealth services, including advising individuals, families and businesses on estate planning and tax matters.
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March 13, 2026
Texas Appeals Court Upholds Tax Refund For Chemical Co.
A Texas chemical manufacturing company is owed a sales and use tax refund on the reusable containers used to ship its products to customers, a state appeals court panel ruled, upholding a trial court order.
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March 13, 2026
Taxation With Representation: Paul Hastings, Duane Morris
In this week's Taxation With Representation, uniform maker Cintas Corp. acquires workwear company UniFirst Corp., Controlled Thermal Resources Holdings Inc. plans to go public by merging with a special purpose acquisition company, and a Shell USA Inc. subsidiary sells Jiffy Lube International Inc. to Monomoy Capital Partners.
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March 12, 2026
NM Decouples From Parts Of Federal Tax Bill, Enacts Budget
New Mexico will spend $11.1 billion for its 2027 fiscal year and decouple from certain corporate income tax provisions of the federal tax and policy law enacted in July under a budget and omnibus tax bill signed by the governor.
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March 12, 2026
Mo. House Passes Income Tax Phaseout Plan
A Missouri constitutional amendment to phase out the state's income tax and replace the lost revenue through a broader sales tax base passed the House of Representatives on Thursday and will next head to the Senate.
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March 12, 2026
Philly Mayor Pitches Delivery Tax, Local Tax On Remote Sales
Philadelphia would impose a retail delivery tax on goods delivered, make changes to remote sellers' local sales tax requirement, increase the city's hotel tax and make other tax changes under a $7 billion 2027 budget proposed Thursday by the city's mayor.
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March 12, 2026
May Vote On $4B Oregon Transit Plan Gets Court's OK
An Oregon judge rejected an effort to prevent the state from moving a referendum on most of a $4 billion transportation funding package from November to May, saying lawmakers had authority under the state constitution to make the change.
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March 12, 2026
Microsoft, Michigan Settle Cost-Share Receipts Tax Fight
Microsoft and Michigan reached a settlement over the company's challenge to the state's tax treatment of its cost-sharing agreement receipts with foreign affiliates, according to a dismissal order entered Thursday by the state's Tax Tribunal.
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March 12, 2026
Congestion Pricing Fight In 2nd Circ. Turns On Jurisdiction
The Second Circuit asked Thursday whether New York City congestion pricing is a tax or a toll, with one judge suggesting that a challenge to the program from two Empire State counties could land in state court if it's deemed a tax.
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March 12, 2026
Ky. Revenue Through Feb. Drops By $111M
Kentucky's general fund revenue collection from July through February lagged $111 million behind the total from the same period last fiscal year, according to the state's budget director.
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March 12, 2026
Okla. Tax Revenues Through Feb. Up $296M From Estimate
Oklahoma's revenue collection from July through February outpaced estimates by $296 million, according to the state Office of Management and Enterprise Services.
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March 12, 2026
NM Bars Local Gov'ts From Levying Tax On Child Care Homes
New Mexico barred local governments from imposing certain taxes on registered child care homes under a bill signed by the governor.
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March 12, 2026
Idaho Revenues Through Feb. Up $63M From Forecast
Idaho's general fund revenue from July through February outpaced estimates by $63 million, according to the state Division of Financial Management.
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March 11, 2026
Fiserv Arm Freed From $3.4M Fla. Tax Bill In Sourcing Fight
A Fiserv entity didn't conduct enough activities in Florida to source income generated from online billing payment services to the state, a Florida state court found, voiding a roughly $3.4 million income tax assessment against the company.
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March 11, 2026
Minn. Biz Groups Make Case For Mirroring Fed. Tax Breaks
Minnesota business groups urged a state House panel Wednesday to support legislation to conform the state to provisions enhancing corporate tax deductions and credits in last year's federal budget legislation.
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March 11, 2026
Ariz. Panel OKs Plan To Need Supermajorities For Fee Hikes
Arizona voters would decide whether to require at least two-thirds support from lawmakers for fee increases under a resolution advanced Wednesday by the state House Ways and Means Committee.
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March 11, 2026
Minn. Plan To Extend SALT Cap Workaround Stalls In House
A Minnesota bill to extend the state's workaround for pass-through entities of the federal cap on deductions for state and local tax payments stalled in a House panel Wednesday as Democrats blocked an effort to advance it.
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March 11, 2026
Wyo. Amends Property Tax Break For Long-Term Homeowners
Wyoming amended a property tax exemption for long-term homeowners in the state so that it applies to an eligible property's fair market value instead of its assessed value under a bill signed by the governor that also establishes a limit on the exemption.
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March 11, 2026
NM Authorizes Property Tax To Pay Bonds, Interest, Costs
New Mexico authorized the imposition of a property tax to repay principal, interest and costs for state-issued bonds, which are subject to voter approval, under a bill signed by the governor.
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March 11, 2026
Ohio Revenues Through Feb. Beat Estimates By $598M
Ohio's general fund revenue collection from July through February outpaced estimates by $598 million, according to the state Office of Budget Management.
Expert Analysis
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The Law Firm Merger Diaries: How To Build On Cultural Fit
Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.