State & Local

  • July 17, 2026

    Md. Justices Remand Utility's $2.4M Sales Tax Refund Ruling

    Equipment purchased by a Maryland utility was exempt from sales tax, the state Supreme Court ruled Friday while remanding the case for the lower court to consider the timeliness of the company's refund request that led to a tax court judgment of $2.4 million plus interest.

  • July 17, 2026

    Mich. Senate Resolution Seeks 5% Surtax On High-Earners

    Michigan voters would be asked to approve a 5% surtax on individuals with more than $500,000 in taxable income under a constitutional amendment introduced in the state Senate.

  • July 17, 2026

    Wash. Income Tax Challenge Qualifies For Ballot

    A Washington state initiative that would bar taxation of individual income and, in turn, repeal a recently approved high-earner tax has received enough signatures to appear on the November 2026 ballot, the secretary of state's office said Friday.

  • July 17, 2026

    La. Tweaks Proposed Tax Exemption Rule For Digital Products

    The Louisiana Department of Revenue on Friday altered definitions in a proposed rule on sales tax exemptions for certain digital products and services used by businesses after the agency received feedback from interested parties.

  • July 17, 2026

    Taxation With Representation: Freshfields, Slaughter And May

    In this week's Taxation With Representation, Uber Technologies Inc. buys food delivery company Delivery Hero SE, engineering group ABB Ltd. acquires flow technology company Rotork PLC, and Eli Lilly and Co. buys drug developer AtaiBeckley Inc.

  • July 17, 2026

    La. Rule Would Clarify Tax On Immovable Property In Oil, Gas

    The Louisiana Department of Revenue proposed a regulation Friday outlining when contractors that work on immovable properties in the oil and gas industry can prove that no sales or use tax is due on materials used in performing their services.

  • July 17, 2026

    Wash. Dept. Notifies End Of Data Center Sales Tax Exemption

    Washington will no longer give refurbished data centers a sales and use tax exemption because the exemption has expired, the state Department of Revenue announced. 

  • July 17, 2026

    Skill Games, Grinch Bots: A Midyear Pa. Legislation Review

    Two major rulings from the Pennsylvania Supreme Court have left it up to the Legislature to address "skill games" and second-degree murder sentences, while other pending bills would tackle a long-standing challenge in administering elections, and make it harder for scalpers to snatch up high-demand tickets or products online.

  • July 16, 2026

    Mich. Appeals Panel Says Tax Sale Claims Must Follow Statute

    The Michigan Court of Appeals has affirmed a lower court's dismissal of a suit brought by former property owners seeking the return of surplus proceeds from tax foreclosure sales, saying in a published opinion the property owners did not follow the necessary statutory process when filing their complaint.

  • July 16, 2026

    Tax Filers Seek Class Cert. In Google Privacy Suit

    Online tax return filers who alleged Google's tracking tool effectively eavesdropped on their confidential tax information asked a California federal judge to certify several classes in their suit against the search giant.

  • July 16, 2026

    NY Panel Rejects Hotel Co. Fight Over $15M Tax Assessments

    A hotel refurbishing business failed to prove that New York's tax agency lacked a rational basis for imposing about $15 million in corporate tax assessments stemming from denied deductions, a state appeals court ruled Thursday, saying the company didn't provide sufficient records to support its case.

  • July 16, 2026

    NY ALJ Says Divorce Property Credit Triggered Transfer Tax

    A man who received a $36 million credit on a $72 million New York apartment property following a divorce from his wife owes real estate transfer tax on the credit, a state administrative law judge held in an opinion released Thursday.

  • July 16, 2026

    Ashurst Perkins Adds Tax Pro In LA From Stradling Yocca

    Ashurst Perkins Coie announced Thursday that it has bolstered its tax practice with a Los Angeles-based partner who came aboard from Stradling Yocca Carlson & Rauth PC.

  • July 16, 2026

    Ind. Revenue Dept. Says Cloud-Based Platform Not Taxable

    Cloud-based educational services available through a company's website are not subject to sales tax, the Indiana Department of State Revenue said, as the customers don't have permanent ownership of the software.

  • July 16, 2026

    NY Tax Collections Through June Up $3.7B From Last Year

    New York's total revenue collection from April through June outpaced the same period last fiscal year by $3.7 billion, according to the state Department of Taxation and Finance.

  • July 16, 2026

    Ill. Revenue Tops Estimate For Year By $420M

    Illinois' general fund revenue collection from July 2025 through June exceeded a forecast by $420 million, according to the state's Office of Management and Budget.

  • July 16, 2026

    Colo. Tax Cap Backers Submit Signatures For Ballot Proposal

    Backers of a proposed Colorado ballot measure to cap the state's income tax rate at its current level submitted the petition for the measure to state election officials for a review of the signatures required to place the measure before voters in November.

  • July 16, 2026

    Minn. Court Denies Religious Tax Break For Leased Property

    A Minnesota property owned by a church and leased to a nonprofit organization doesn't qualify for a tax break as a house of worship, the state's tax court said, but a break may be allowed for its use as a public charity.

  • July 15, 2026

    Circuit-By-Circuit Guide To The US Supreme Court's Term

    Federal appeals courts had wide-ranging successes and struggles during the U.S. Supreme Court's recently completed term: One had its best showing in years following its worst showing in years; one felt déjà vu after recently starting to find favor with the justices; and one saw its reputation for independence occupy a rare role in the Supreme Court spotlight.

  • July 15, 2026

    New Tactics In The Data Center Wars: Incentives, Moratoriums

    A rising tide of public opposition and scrutiny of artificial intelligence has culminated in several states repealing tax incentives for data centers and one state enacting the nation's first moratorium, prompting developers to look for friendlier pastures.

  • July 15, 2026

    Title Co. Can't Keep Tax Refund, Wash. Panel Rules 2nd Time

    A Washington appeals panel handed a win again to the state Department of Revenue, reversing a lower court order that the department owed an $11 million tax refund to a title insurance and settlement services company.

  • July 15, 2026

    Ore. Biz Groups Sue Over Labor Dept. Expense Fund Bill

    Oregon legislation to levy a new assessment on hourly wages to help fund the state Bureau of Labor and Industries was unconstitutionally enacted because three-fifths approval from each legislative chamber was required, business groups told the state tax court.

  • July 15, 2026

    Neb. Net Receipts In Fiscal Year Down $229M From Estimate

    Nebraska's net receipts from July 2025 through June trailed forecasts by $229 million, according to a state Department of Revenue report released Wednesday.

  • July 15, 2026

    Minn. Tax Court Right On $108M Building Value, Justices Told

    The Minnesota Tax Court operated within its discretion to give 80% weight to Hennepin County's appraisal of a Minneapolis office building and 20% to the owner's, the county told the state Supreme Court, urging it to uphold the property's valuation.

  • July 15, 2026

    Ind. Revenue Through Fiscal Year Beats Forecast By $587M

    Indiana's general fund revenue collection from July 2025 through June exceeded estimates by $587 million, according to the state Department of Revenue.

Expert Analysis

  • Hosting Exchange Students Makes Me A Better Lawyer

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    Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

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    Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.

  • Navigating Privilege Law Patchwork In Dual-Purpose Comms

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    Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.

  • Cannabis Industry Faces An Inflection Point This Year

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    Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • 3 Key Takeaways From Planned Rescheduling Of Cannabis

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    An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.

  • OFAC Sanctions Will Intensify Amid Global Tensions In 2026

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    The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.

  • 5 E-Discovery Predictions For 2026 And Beyond

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    2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.

  • Judges On AI: How Courts Can Boost Access To Justice

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    Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.

  • In Praise Of These 10 Revenue Agencies: SALT In Review

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    RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.

  • Hot Topics For Family Offices In 2026

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    For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.

  • The Case For Emulating, Not Dividing, The Ninth Circuit

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    Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.

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