State & Local

  • September 09, 2026

    La. Tax Board Denies Man's Quick Win In Domicile Dispute

    The Louisiana Board of Tax Appeals denied an individual's bid for summary judgment in a state income tax dispute centering on whether he changed his domicile to South Carolina in 2020 despite also filing a nonresident tax return there for that year.

  • September 09, 2026

    La. Board Says Taxpayer Can Contest Levy Notice From Bank

    A Louisiana taxpayer's challenge against a $70,000 sales tax levy from her bank is ripe for review, a state board ruled, rejecting as "absurd" the Department of Revenue's argument that the appeal was premature.

  • September 09, 2026

    Ohio Bill Would Limit Tax Breaks For Institutional Investors

    Ohio would limit interest and depreciation tax deductions for institutional investors who own single-family or two-family properties under a bill introduced in the state House of Representatives.

  • September 09, 2026

    Texas Justices Won't Hear Pastureland Values Protest

    The Texas Supreme Court said Wednesday it won't take up a local school district's challenge to the state comptroller's assessment values of pastureland, keeping in place a lower court ruling that the local appraisal district failed to justify a reduction.

  • September 09, 2026

    SD Revenue Through August $7M Ahead Of Estimate

    South Dakota's grand total revenue collection in July and August outpaced budget forecasts by $7 million, according to the state Bureau of Finance and Management.

  • September 08, 2026

    Colo. S Corp. Division Not Unitary Business, Calif. OTA Says

    The beverage division of a Colorado-based S corporation did not operate as a unitary business with the S corporation's other divisions, the California Office of Tax Appeals said Tuesday, reversing the finding of the state tax agency.

  • September 08, 2026

    Colo. County Repeating Illegal Valuation, Airport Lessee Says

    Tax valuations of improvements to property at a Colorado airport possessed through a leasehold interest were wrongly imposed despite substantial legal precedent, the leaseholder told a state court, urging it to reject the county's determinations.

  • September 08, 2026

    With New Tax Partner, Simpson Thacher Boosts Sports Focus

    Jonathan Westreich joined Simpson Thacher & Bartlett LLP as a tax partner in its Los Angeles office, the firm announced Tuesday, deepening the firm's sports, media and entertainment bench.

  • September 08, 2026

    Calif. Car Dealer Owes Tax On $1.98M In Unreported Sales

    A California used car dealership failed to further reduce its sales tax bill as the state Office of Tax Appeals said in a nonprecedential opinion released Tuesday that it failed to report $1.98 million in sales.

  • September 08, 2026

    Calif. Special Sales Factor Doesn't Apply To Crop Product Co.

    California's three-factor apportionment can't be applied to an Arizona company that manufactures pesticides and sells to California farms because the company doesn't get a majority of its receipts from agricultural business, the state Office of Tax Appeals said in an opinion released Tuesday.

  • September 08, 2026

    Mont. Revenue Through Aug. Down From Last Year

    Montana's general fund revenue from July and August was $158,000 lower compared with the same period last fiscal year, according to the state Department of Revenue.

  • September 08, 2026

    Indiana Governor Extends Gas Tax Suspension To October

    Indiana will continue its suspension of the state's gasoline use and excise taxes until Oct. 5 under an executive order signed by the governor, as fuel costs remain elevated amid the Iran war.

  • September 04, 2026

    4 Texas Supreme Court Oil & Gas Cases To Watch This Term

    The new term of the Texas Supreme Court initially appears light on oil and gas litigation, but Lone Star State attorneys told Law360 there are still a handful of cases that could have broad implications for the industry.

  • September 04, 2026

    4 Books Transfer Pricing Economists Think You Should Read

    What do transfer pricing experts — economists, specifically — do in the summer? In July, many of them attend the National Association for Business Economics' annual transfer pricing symposium and discuss their favorite books with Law360 during the coffee breaks. Others were kind enough to do it during their regular work hours. Here, Law360 looks at four of their picks.

  • September 04, 2026

    Pfizer Can't Cut Ala. Tax With Shuffled Loans, Court Affirms

    Pfizer cannot reduce its Alabama corporate income tax liabilities by deducting $658 million in interest payments made to an Irish affiliate that shuffled them to Luxembourg affiliates as tax-free dividends, the Alabama Court of Civil Appeals said Friday, affirming a lower court's decision.

  • September 04, 2026

    Ohio Bill Would Bar Property Tax Breaks For Data Centers

    Ohio would prohibit new property tax breaks for data centers, including facilities used for mining cryptocurrency, under legislation introduced in the state House.

  • September 04, 2026

    Ala. Tax Revenues Through August Up $420M From Last Year

    Alabama's tax collections from October through August were $420 million ahead of the same period last fiscal year, according to the state Department of Revenue.

  • September 04, 2026

    Mass. Tax Revenue Through August Up $760M From Last Year

    Massachusetts tax collections in July and August were $760 million ahead of the same period in the preceding fiscal year, according to a report by the state Department of Revenue.

  • September 04, 2026

    Miss. Revenues Through Aug. Up $72M From Estimates

    Mississippi's total general fund revenues in July and August were $72 million head of forecasts, according to the state Department of Revenue.

  • September 03, 2026

    NY Tribunal Upholds Tax On Co.'s Doc Management Services

    A company's sales of cloud-based document management services to law firms and financial service businesses constitute sales of taxable prewritten software, the New York State Tax Appeals Tribunal ruled in a decision released Thursday.

  • September 03, 2026

    Neb. Justices Urged To Allow $16M Gains Exclusion For Trust

    A trust set up by a former Union Pacific executive should receive a $16 million capital gains exclusion despite the shares at issue being indirectly transferred to the trust as part of a corporation, the Nebraska Supreme Court was told.

  • September 03, 2026

    Mich. Factory Denied Tax Break For Temperature Control

    A Michigan fabrication business isn't eligible for an industrial processing exemption for use tax imposed on gas and electricity used to keep the company's machines at certain temperatures to maximize their lifespan, the state's Tax Tribunal ruled.

  • September 03, 2026

    NH Total Receipts Up $6M From Budget Estimate

    New Hampshire's total receipts from July and August outpaced forecasts by $6 million, according to the state Department of Administrative Services.

  • September 03, 2026

    Fla. Net Revenue In July Lags Estimate By $16M

    Florida net revenue collection in the first month of the 2027 fiscal year was $16 million under forecasts, the state's Office of Economic and Demographic Research said in a report released Thursday.

  • September 03, 2026

    Kansas August Tax Collections Beat Estimate By 9.4%

    Kansas' tax collections for August exceeded the budget forecast for the month by about $66.5 million, or 9.4%, according to the state Division of the Budget.

Expert Analysis

  • The Law Firm Merger Diaries: Leadership Strategy After Day 1

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    For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.

  • Calif.'s Civility Push Shows Why Professionalism Is Vital

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    The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.

  • Now You Spell It, Now You Don't: SALT In Review

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    From Alaska's move toward a sales tax to a proposal that would do away with property tax in Georgia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • US-Ukraine Reconstruction Fund Tax Exemptions Uncertain

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    Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.

  • How State FCA Activity May Affect Civil Fraud Enforcement

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    A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.

  • Judges On AI: Practical Use Cases In Chambers

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    U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.

  • Malpractice Claim Assignability Continues To Divide Courts

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    Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.

  • A Decidedly Un-Federalist Thing To Do: SALT In Review

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    From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • NYC Bar Opinion Warns Attys On Use Of AI Recording Tools

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    Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

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    Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.

  • 3 Key Ohio Financial Services Developments From 2025

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    Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.

  • Rescheduling Cannabis Marks New Tax Era For Operators

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    As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.

  • Judges On AI: How Judicial Use Informs Guardrails

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    U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.

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