State & Local

  • November 26, 2025

    Mich. General Revenue In October Up $285M From Last Year

    Michigan's general revenue collection in October exceeded last year's total by $285 million, the state Budget Office said in a report released Wednesday.

  • November 26, 2025

    Mo. County Can't Impose Additional Tax On Cannabis

    A Missouri county cannot impose an additional 3% excise tax on cannabis sales in its incorporated areas because it's not the prevailing taxing authority under state cannabis laws, the state Court of Appeals ruled. 

  • November 25, 2025

    Arby's Franchisee Tells Ark. Justices Biz Sale Wasn't Taxable

    An Oklahoma-based company that was once the largest Arby's franchisee did not receive business income that was taxable in Arkansas when it sold its business, the now-defunct corporation told the Arkansas Supreme Court, urging the justices to reject arguments by the state's tax agency.

  • November 25, 2025

    Mo. Dept. Pitches Changes To Consolidated Return Rules

    Missouri would require the common parent of an affiliated group filing a consolidated income tax return to be the one filing the return for it to be accepted under consolidated return changes proposed Tuesday by the Missouri Department of Revenue. 

  • November 25, 2025

    Delta Tells Justices Ore. Tax Violates Equal Protection Clause

    Oregon's taxation of the intangible personal property of Delta Air Lines unconstitutionally singles out a small group of taxpayers, the airline told the U.S. Supreme Court, urging it to reverse a state Supreme Court opinion.

  • November 25, 2025

    MTC Head To Depart Commission, Join Eversheds Sutherland

    Multistate Tax Commission executive director Gregory Matson will step down in early 2026 and enter private practice, he confirmed to Law360 on Tuesday.

  • November 25, 2025

    Mo. Dept. Pitches Resident Withholding Rule Change

    Missouri residents who work in another state with a lower income tax rate would be required to remit additional income tax to Missouri under a proposed rule change released Tuesday by the state Department of Revenue.

  • November 25, 2025

    The Tax Angle: Taxpayer Advocate Update, Tax Prom 2025

    From a look at changes underway at the Taxpayer Advocate Service to remarks by Senate Finance Committee Chairman Mike Crapo at the Tax Prom, the Tax Foundation's annual black tie event, here's a peek into a reporter's notebook on a few developing tax stories.

  • November 25, 2025

    Ore. Appraiser Failed To Report Income, Court Says

    An Oregon appraiser failed to explain $19,000 in unreported income for the 2019 tax year but substantiated some business travel expenses disputed by the state's Department of Revenue, the Oregon Tax Court said.

  • November 25, 2025

    Wis. Bill Seeks Sales, Use Tax Break For Nuclear Fusion Tech

    Wisconsin would create a sales and use tax exemption for various items used in nuclear fusion technology projects under a bill introduced in the state Assembly.

  • November 25, 2025

    NC Revenue For July Through Oct. Up $699M From Last Year

    North Carolina's general fund revenue collected from July through October beat last year's total by $699 million, the Office of the State Controller said.

  • November 24, 2025

    Mich. Justices To Weigh Burden Of Proof In Hangar Tax Fight

    The Michigan Supreme Court agreed to weigh a city's appeal of a decision that said the municipality had the burden of proof to show that a company's hangar leased from a regional airport authority was subject to tax.

  • November 24, 2025

    Toss Of Transient Tax Case Shouldn't Be Stayed, Hawaii Says

    Hawaii's motion in federal court to dismiss a complaint over the expansion of the state's transient occupancy tax to cruise ship passengers has progressed too far for the court to grant a stay of the motion, the state said in a filing.

  • November 24, 2025

    NY High Court Upholds Tax Exemption For Church Farm

    New York's highest court upheld a tax exemption for a church-owned property used to grow vegetables that were used for its food donations, saying in a ruling Monday that the town wrongly denied the exemption.

  • November 24, 2025

    Mich. High Court Won't Rethink Rejecting 'Rain Tax' Case

    The Michigan Supreme Court declined for a second time to review a pair of challenges to Detroit's stormwater fees, allowing to stand lower court opinions that said the fees were not taxes subject to constitutional limits.

  • November 24, 2025

    La. Panel Axes Parishes' Premature Appeal Of Property Value

    A Louisiana state appeals court tossed a challenge that four parishes lodged against the state Tax Commission's valuation of an energy company's property, saying the appeals were filed before the commission issued an appealable ruling.

  • November 24, 2025

    Guam Bill Would Create Amnesty Program For Overdue Taxes

    Guam would establish an amnesty program to provide for the waiver of penalties and interest on delinquent corporate and individual income taxes, property taxes and other outstanding tax liabilities under a bill introduced in its unicameral Legislature.

  • November 24, 2025

    Vt. General Revenues Through Oct. Down $2M

    Vermont's general fund revenue collection from July through October lagged $2 million behind the same period last year, according to the state Agency of Administration in a report released Monday.

  • November 24, 2025

    Wis. Revenues Through Fiscal Year $330M Over Last Year

    Wisconsin's general purpose revenue collection from July through October outpaced the same period last year by $330 million, according to the state Department of Revenue.

  • November 24, 2025

    SC Revenue Collection Through October Rises $218M

    South Carolina's general fund revenue collection from July through October exceeded the same period last year by $218 million, according to the state Board of Economic Advisors.

  • November 21, 2025

    E-Cig Companies, NYC Agree On $1K Fines For Flavored Vapes

    New York City has settled claims with two e-cigarette wholesalers that have agreed to stop pushing flavored vapes within the five boroughs and to pay $1,000 fines for future violations, while litigation continues against other companies that are accused of flooding the market with illegal products.

  • November 21, 2025

    Biz Group Asks NJ Court To Nix Tax Rule On Internet Activities

    A New Jersey regulation that outlines when a company's internet activities exceed P.L. 86-272's protections against state income taxes should be struck down for conflicting with federal law, a business trade group argued to the state tax court on Friday.

  • November 21, 2025

    Texas Supreme Court Rejects $4B Oil Spill Tax Refund Bid

    The Texas Supreme Court declined Friday to hear an oil company's claim seeking a franchise tax refund for $4 billion in settlement expenses it paid due to its stake in the well involved in the Deepwater Horizon disaster.

  • November 21, 2025

    Wash. Lowers Its Revenue Forecast Through 2029 By $66M

    Washington amended its revenue estimate through 2029 downward by $66 million, according to the State Economic and Revenue Forecast Council.

  • November 21, 2025

    Key Issues Facing The IRS Amid Looming Budget Cuts

    The Internal Revenue Service is facing steep budget cuts in 2026, raising concerns about the agency's ability to handle taxpayer services and enforcement operations that are crucial for bringing in revenue and maintaining compliance with the voluntary system. Here, Law360 looks at the key areas where resource constraints are expected to hamper the IRS and what practitioners can do in response.

Expert Analysis

  • 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.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

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