State & Local
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February 05, 2026
Ala. Floats Regs For Local Adoption Of Tax Exemptions
Alabama would establish procedures for the adoption of state sales and use tax exemptions at the local level under regulations proposed by the state Department of Revenue.
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February 05, 2026
NY Vehicle Rental Co. Owed $3M Tax Refund, Court Rules
A New York vehicle rental company is owed a $3.1 million refund for sales tax assessed on vehicle leases that did not end up reflecting the amount paid by the customer, a state appeals court ruled Thursday.
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February 05, 2026
Colo. Bill Would Boost Mobile Home Tax Exemption
Colorado would increase its property tax exemption for mobile homes beginning in 2027 under a bill introduced in the state House of Representatives.
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February 05, 2026
Md. Bill Seeks Tax Credit For Retirement Fund Scam Victims
Maryland would allow a tax credit for people who've been scammed into making early withdrawals from retirement accounts under legislation proposed before a state House panel Thursday.
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February 05, 2026
Ark. Revenue Through Jan. Beats Forecast By $160M
Arkansas general fund revenue collection from July through January beat an estimate by $160 million, according to the state Department of Finance and Administration.
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February 05, 2026
NH Total Receipts Through Jan. Up $44M From Estimates
New Hampshire's general fund revenue collection from July through January outpaced estimates by $44 million, according to the state.
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February 05, 2026
Mass. Tax Collection Through Jan. Beats Forecast By $532M
Massachusetts tax collection from July through January outpaced an estimate by $532 million, according to the state Department of Revenue.
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February 05, 2026
SD Lawmakers OK Updated Conformity With Federal Tax Code
South Dakota would update its conformity with the Internal Revenue Code under a bill unanimously approved by state lawmakers and headed to the governor.
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February 05, 2026
Minn. Tax Dept. Clarifies Foreign Corporate Income Treatment
The test Minnesota uses to establish its jurisdiction to tax a foreign corporation is different from the one used by the IRS, the state Department of Revenue said.
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February 05, 2026
Colo. Bill Would OK Split Tax Rates For Land, Buildings
Colorado jurisdictions could tax structures and other improvements at lower rates than the land they are on under legislation introduced in the state House of Representatives aimed at providing incentives for development while discouraging land speculation.
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February 04, 2026
Pa. Co.'s Housing Found Tax-Exempt Under New Charity Test
A clarification to Pennsylvania's charity exemption test by the state Supreme Court did not change the exempt status of properties owned by a group that offers low-income housing, the Pennsylvania Commonwealth Court ruled Wednesday.
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February 04, 2026
Ariz. Full Tax Conformity Bill Advances In House
Arizona would conform with tax changes from July's federal budget bill regarding tips, overtime and breaks for corporations under legislation advanced by a state House panel Wednesday.
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February 04, 2026
Minn. Tax Court Lowers Tax Value Of Recreational Lot
A vacant recreational lot in Minnesota should have its market value lowered because a mass appraisal conducted by the county was not reliable, the state Tax Court ruled.
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February 04, 2026
Minn. Court Denies Agricultural Tax Break For Property
A Minnesota property doesn't qualify for a lower property assessment under a Green Acres tax classification because only a small portion of the property was used for agricultural reasons, the state Tax Court ruled.
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February 04, 2026
Ore. Biz Groups Decry State Tax Nonconformity Plans
Oregon should not decouple from the bonus depreciation provision in federal budget legislation enacted last year, representatives of business interests told a Senate committee Wednesday, urging it to reject that portion of a proposed tax package.
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February 04, 2026
5 Takeaways From 5th Circ.'s Limited Partner Tax Decision
The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance.
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February 04, 2026
Tax Group Of The Year: Davis Polk
Davis Polk & Wardwell LLP scored a significant victory for Exxon Mobil in litigation concerning the tax treatment of a major partnership with Qatar and oversaw several other complex, high-stakes transactions, earning it recognition as a 2025 Law360 Tax Practice Group of the Year.
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February 04, 2026
Hawaii House Panel OKs Change In Calculation Of Liquor Tax
Hawaii would apply its liquor tax by alcohol volume instead of an amount per gallon dependent on the type of liquor under a bill passed by the House committee.
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February 04, 2026
Ala. Tax Dept. Floats Regs For Raised Biz Property Exemption
Alabama's Department of Revenue proposed amended regulations to implement the state's increased tax exemption for business' tangible personal property.
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February 03, 2026
NY Asks Appeals Court To Nix Paychex Challenge To Tax Regs
A New York state appellate court should affirm a lower court's decision that said Paychex failed to exhaust its administrative remedies before challenging apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, the state tax agency said.
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February 03, 2026
Wash. Justices Won't Hear Medline's $2.4M Refund Request
Medline cannot receive a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, the Washington Supreme Court said, declining to review a state appeals court's decision.
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February 03, 2026
Md. Bill Would Replace Biotech Tax Credit With Grants
Maryland legislation to convert a biotechnology tax credit into a grant program would simplify access to the incentive for investors in that sector, the bill's sponsor told a state Senate panel Tuesday.
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February 03, 2026
IRS Floats Clean Fuel Credit Rules With Foreign Restrictions
The Internal Revenue Service released long-awaited proposed regulations Tuesday clarifying how domestic transportation fuel producers can qualify for the clean energy fuel tax credit under changes made by Republicans' 2025 budget law, including new foreign restrictions on business owners and feedstock sources.
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February 03, 2026
La. Museum Hotel Can't Get Full Tax Break, Panel Says
The Louisiana tax board incorrectly found that a hotel operated by a nonprofit World War II museum was totally exempt from property taxes, a state appeals court ruled, saying only a portion of its use is for tax-exempt purposes.
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February 03, 2026
Pa. Gov.'s Budget Seeks To Tax Cannabis, Skill Games
Pennsylvania would impose a tax on skill games and legalize and tax adult-use cannabis under the budget proposal delivered by Democratic Gov. Josh Shapiro on Tuesday.
US House Votes To Overturn DC Tax Code Changes
A Washington, D.C., local law that uncouples elements of the city's tax code from federal tax law would be repealed under a resolution passed in the U.S. House of Representatives on Wednesday.
Ohio Senator Urges Decoupling From New Expensing Rules
Ohio should decouple from the federal tax code's restoration of immediate expensing for research and experimentation costs when the state enacts its federal conformity legislation this year, a Republican senator said Wednesday, arguing that the provision could benefit data centers already granted tax incentives.
MTC Panel Advances Updates To Airline Income Sourcing Reg
A Multistate Tax Commission committee advanced updates to a sourcing regulation for airlines Tuesday that would account for certain business practices, such as selling Wi-Fi access, that didn't exist when the rule was adopted in the 1980s.
US House Votes To Overturn DC Tax Code Changes
A Washington, D.C., local law that uncouples elements of the city's tax code from federal tax law would be repealed under a resolution passed in the U.S. House of Representatives on Wednesday.
Ohio Senator Urges Decoupling From New Expensing Rules
Ohio should decouple from the federal tax code's restoration of immediate expensing for research and experimentation costs when the state enacts its federal conformity legislation this year, a Republican senator said Wednesday, arguing that the provision could benefit data centers already granted tax incentives.
MTC Panel Advances Updates To Airline Income Sourcing Reg
A Multistate Tax Commission committee advanced updates to a sourcing regulation for airlines Tuesday that would account for certain business practices, such as selling Wi-Fi access, that didn't exist when the rule was adopted in the 1980s.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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5 Takeaways From 5th Circ.'s Limited Partner Tax Decision
The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance.
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Ohio Justices' Tax Rulings Offer Blueprint For Sourcing Proof
Two Ohio Supreme Court decisions upholding gross receipts taxes on goods that were temporarily kept at Ohio distribution centers before being shipped elsewhere may have provided out-of-state businesses with crucial guidance about how to prove their sourcing positions.
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Digital Services Taxes May Give Leverage In US Trade Deals
As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them.
Expert Analysis
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
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.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
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.
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3 Key Ohio Financial Services Developments From 2025
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.
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Rescheduling Cannabis Marks New Tax Era For Operators
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.
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Judges On AI: How Judicial Use Informs Guardrails
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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That Fellow Behind The Tree: SALT In Review
From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
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.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
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.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
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.
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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.
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4 Ways GCs Can Manage Growing Service Of Process Volume
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.
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The Law Firm Merger Diaries: Forming Measurable Ties
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.