State & Local
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March 27, 2026
Ex-CEO Sues Former NJ AG Over Tossed RICO Case
The former CEO of The Michaels Organization, who was indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III, has accused former New Jersey Attorney General Matthew J. Platkin and other members of his office of commencing the prosecution knowing there was no probable cause.
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March 27, 2026
Tenn. Revenues Through February $26M Below Forecast
Tennessee's general fund revenue collection from July through February lagged behind expectations by $26 million, according to the state Department of Finance and Administration.
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March 27, 2026
Ariz. House Panel OKs Making Tax Dept. Report New Stances
Arizona's tax department would have to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced by a state House committee.
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March 26, 2026
Colo. Appeals Court Upholds Town's Short-Term Rental Fee
A Colorado town's fee on owners of short-term rentals does not require a vote under the state's Taxpayer's Bill of Rights, a state appeals court ruled, rejecting the argument that it raises more revenue than is needed for its stated purpose.
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March 26, 2026
Va. Tax Head Says Co. Can't Amend Old Returns After Audit
A Virginia corporation was too late to change the treatment of past net operating losses after the state's tax department rejected its effort to carry the related deductions forward, the state's tax commissioner said in a letter ruling released Thursday.
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March 26, 2026
Utah To Impose Tax On Digital Content Streaming Services
Utah will impose a sales and use tax on amounts paid or charged for access to digital video or audio works, including subscription-based streaming services, under a bill signed by the governor.
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March 26, 2026
Hawaii Condo Units Not Apts. For Tax Purposes, Court Rules
Hawaii condominium units in a Maui multiunit property are considered nonowner-occupied properties — not apartments — and should be taxed at higher rates under a county ordinance, a Hawaii appeals court affirmed.
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March 26, 2026
NJ Tax Court Finds Religious Clergy's Homes Not Tax-Exempt
A New Jersey rabbi's and reverend's homes are subject to property tax despite transferring ownership to their religious congregations because both maintained control over the properties, the state Tax Court ruled.
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March 26, 2026
Va. Taxpayer Was Resident Once She Moved, Dept. Says
An individual who moved into Virginia in 2020 was a part-year resident for tax purposes, the state tax commissioner ruled, rejecting her claim that all her income was subject to tax in her previous state.
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March 26, 2026
Va. Tax Commissioner Denies Unsubstantiated Biz Expenses
Virginia taxpayers failed to substantiate certain business expenses they claimed, the state tax commissioner found, rejecting their use of invoices as evidence of payments.
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March 26, 2026
NY ALJ Says Goodwill In Co.'s Sale Was Investment Income
Shareholders of a digital media service marketing business were required to make mandatory New York S corporation elections when they sold their business because goodwill from the sale constituted investment income, a New York administrative law judge said in a determination released Thursday.
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March 26, 2026
No Addback For Biz's Intercompany Interest, Va. Ruling Says
A company subsidiary in Virginia was not required to add back the interest expenses on certain intercompany loans, the state tax commissioner said in a letter ruling released Thursday, because the transactions had a valid business purpose other than tax avoidance.
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March 26, 2026
Mich. Justices Revive Firm's Tax Cap Fight Over New Roof
The Michigan Supreme Court revived a law firm's claims that a new roof for its office building wasn't an addition that allowed the property's taxable value increase to exceed a 5% cap, remanding the case for further examination of the firm's constitutional arguments.
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March 26, 2026
Utah Cuts Income Tax Rates, Corp. Franchise Tax Rate
Utah will cut its corporate and individual income tax rates and corporate franchise tax rate under a bill signed by the governor.
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March 26, 2026
Utah Eliminates Tax-Paid-To-Other-State Credit Review Rule
Utah eliminated a requirement that an individual income tax credit for taxes paid to another state be periodically reviewed by a state legislative interim committee under a bill signed by the governor.
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March 26, 2026
Ore. Industrial Property Value Cut By Tax Court
An industrial parcel in Oregon was overvalued, the state tax court ruled, agreeing with the owner's assertion of the property's highest and best use and the need for a sewer pump station.
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March 26, 2026
Minn. House Bill Seeks Tax On Assets Above $10M
Minnesota would impose an annual wealth tax of 1% of individuals' assets above $10 million under legislation introduced in the state House.
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March 25, 2026
Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case
A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.
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March 25, 2026
Minn. Bill For Sales Tax Cut, Ad Tax Panned By Biz Groups
Business groups urged a Minnesota House panel Wednesday to reject legislation that would cut the state's sales tax rate and impose the tax on digital and nondigital advertising services, with publishing and broadcasting exempted.
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March 25, 2026
NH Announces $104M In Revenue From Tax Amnesty Program
New Hampshire raised $104 million from its yearlong tax amnesty program, the state announced.
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March 25, 2026
Utah Expands Unrelated Biz Income Definition For Corp. Tax
Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.
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March 25, 2026
Idaho Expands Retail Developer Sales Tax Rebate
Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.
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March 24, 2026
MTC Airline Reg Updates Draw No Comments At Hearing
A Multistate Tax Commission proposal to update a sourcing regulation for airlines to account for sales of Wi-Fi access and other business practices that didn't exist when the rule was adopted in the 1980s didn't elicit any input during a public hearing Tuesday.
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March 24, 2026
NJ Assembly OKs Nixing Fraudulent Refund Assessment Limit
New Jersey would remove its time limit for assessing taxes to recoup fraudulently obtained refunds under a bill approved by the state Assembly.
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March 24, 2026
Minn. Bill Seeks Corp. Tax Break For Biz, Farm Loans
Financial institutions with less than $2 billion in assets would be eligible for a Minnesota tax subtraction for certain business and agricultural loans under legislation considered by a state House panel Tuesday.
Expert Analysis
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
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Revamped Opportunity Zones Can Aid Clean Energy Projects
The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.
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Sales And Use Tax Strategies For Renewables After OBBBA
With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.