State & Local

  • April 01, 2026

    Facebook Users Lose Cert. Bid In Tax-Data Collection Fight

    A California federal judge has refused to certify proposed classes of consumers accusing Meta Platforms Inc. of illegally collecting sensitive financial data from tax preparation websites, finding that the currently proposed classes are "significantly" broad and would likely invite statute-of-limitations defenses that would require "extensive individual inquiries" into each class member.

  • April 01, 2026

    NY Tax Changes Up In Air As Budget Talks Stretch On

    New York's budget negotiations stretched past Wednesday's deadline, leaving unresolved the fate of tax policies that include potential pass-through-entity tax changes and rate increases on high-income earners and businesses.

  • April 01, 2026

    Wash. Clarifies Tech Services Subject To Expanded Sales Tax

    Washington state clarified which activities and services are subject to its sales tax as expanded by a 2025 law, which made the levy apply to a variety of services in the technology sector, under a bill signed by the state's governor.

  • April 01, 2026

    SC Authorizes Gradual Elimination Of Individual Income Tax

    South Carolina will change its individual income tax structure starting in tax year 2026, imposing a rate of 1.99% on income of up to $30,000 and 5.21% on income of $30,000 and over, under a bill signed by the governor.

  • April 01, 2026

    Mo. Senate Panel Eyes Income Tax Phaseout Via Sales Tax

    A plan to phase out Missouri's individual income tax while giving lawmakers the ability to broaden sales tax would boost the state's economic standing and make the tax code more transparent, proponents told the state Senate's economic development committee Wednesday.

  • April 01, 2026

    MTC Panel Advances Broadcasting Tax Rule Clarification

    A Multistate Tax Commission panel revised and advanced a draft update Wednesday to its proposed model rule on the sourcing of broadcasting regulations to explicitly address revenue from streaming and internet content.

  • April 01, 2026

    Oregon Clarifies Tax Court Magistrate Representation Rules

    Oregon will clarify and consolidate its laws on representation of taxpayers before the magistrate division of the state tax court under a bill signed by the governor. 

  • April 01, 2026

    Mich. Appellate Court Won't Reconsider Energy Co.'s Tax Bill

    A Michigan energy company's electricity sales were correctly sourced to Michigan despite the sales being made wholesale to an interstate transmission grid operator, a state appellate court ruled as it affirmed the company's $8 million income tax bill. 

  • April 01, 2026

    Maine Revenues Through Feb. Lag $112M Behind Forecast

    Maine revenues from July through February underperformed estimates by $112 million, according to the state Department of Finance and Administrative Services.

  • April 01, 2026

    RI Tax Dept. Adopts Regs For Fed. Law Decoupling

    Rhode Island's Department of Revenue adopted regulations to implement the state's decoupling from recent federal tax changes for corporate and personal income tax purposes for tax year 2025 and earlier.

  • April 01, 2026

    Oregon Authorizes $1M In Tax Credits For New Banks

    Banks that are new to the state of Oregon will be eligible for tax credits worth up to $1 million under legislation signed by the governor.

  • April 01, 2026

    Oregon Extends Pass-Through Entity SALT Cap Workaround

    Oregon pass-through entities have the option of a workaround of the federal cap on deductions for state and local tax payments for two more years under legislation signed by the governor.

  • April 01, 2026

    Ariz. Rural Manufacturing Tax Credit Plan Advanced By Panel

    Arizona would expand its tax credit for qualified manufacturing facilities with a provision aimed at rural locations under legislation approved by a Senate appropriations panel.

  • March 31, 2026

    State & Local Tax Takeaways From March

    As state legislatures raced in March to finish their sessions, governors increasingly enacted measures such as a tax on millionaires in Washington state and a Utah excise tax on commercial entities that publish digital content deemed harmful to minors. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • March 31, 2026

    Mass. Panel Considers Tax Rate Cut, New Revenue Cap

    Massachusetts voters would decide whether to cut the state's income tax rate and tighten the state's revenue surplus cap under a pair of proposals pitched to a legislative panel.

  • March 31, 2026

    Wash. Spirit Distributor Owes $315K B&O Tax Bill, Court Says

    The termination of an alcohol distributor's contract with several spirit brands is subject to Washington's business and occupation tax at the service and activities rate because the termination was a business transaction, the state Court of Appeals ruled.

  • March 31, 2026

    W.Va. Specifies Confidentiality Of Tax Info

    West Virginia made it illegal for any agent of a government subdivision to publicize a taxpayer's tax return information under a bill signed by the governor.

  • March 31, 2026

    Wis. Eases Claiming Of Sales Tax Break For Precious Metals

    Wisconsin eliminated a certificate requirement to claim a sales tax exemption for those who buy precious metal bullion under a bill signed by the governor.

  • March 31, 2026

    Mich. General Revenue Climbs $973M From Last Year

    Michigan's general fund revenue from October through February exceeded the same period last year by $973 million, according to the State Budget Office.

  • March 31, 2026

    Utah Tightens Limits On Mining Exploration Tax Credit

    Utah established tighter limits on a tax credit for mining exploration under a bill signed by the governor.

  • March 31, 2026

    Del. Net Receipts Rise $357M From Last Year

    Delaware's net receipts from July through February outpaced the same period last fiscal year by $357 million, according to the state Department of Finance.

  • March 30, 2026

    Wash. Will Tax Incomes Above $1 Million By Almost 10%

    Washington state will put a nearly 10% tax on the income of residents who earn more than $1 million under a bill signed Monday by Democratic Gov. Bob Ferguson.

  • March 30, 2026

    Michigan Overtaxes Marijuana Sales, Industry Group Claims

    Michigan's new tax on marijuana sales has resulted in an effective tax rate that's higher than the constitution permits, a group representing the cannabis industry claimed in a new lawsuit Monday.

  • March 30, 2026

    Utah Expands Tax Credit For Employer-Provided Child Care

    Utah expanded a corporate and individual income tax credit for employer-provided child care to apply to off-site facilities under a bill signed by the governor.

  • March 30, 2026

    La. House Panel Hears Pitch For 10-Year Income Tax Phaseout

    Louisiana would phase out its personal income tax over 10 years under legislation pitched to a House panel Monday.

Expert Analysis

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    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.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    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.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    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.

  • When A Tax Law Breaks The Law: SALT In Review

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    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.

  • Power To The Paralegals: How And Why Training Must Evolve

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    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.

  • Evaluating The Current State Of Trump's Tariff Deals

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    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.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    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.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    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.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    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.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    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.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    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.

  • Writing Musicals Makes Me A Better Lawyer

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    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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