State & Local
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March 17, 2026
Ariz. Requires Rounding, Applies After Calculation Of Tax
Arizona sellers must round cash transactions to the nearest five cents if pennies aren't available, a requirement that applies after the calculation of taxes, under a bill signed by Gov. Katie Hobbs.
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March 17, 2026
SD OKs County Gross Receipts Tax To Reduce Property Tax
South Dakota will allow counties to implement a county-wide gross receipts tax with revenue that goes toward a property tax reduction fund under a law signed by the governor.
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March 17, 2026
Ind. Bars Granting Tax Credits To Foreign Adversary Entities
Indiana prohibited the awarding of various tax credits to entities organized under the laws of countries deemed to be foreign adversaries under a bill signed by the governor.
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March 17, 2026
Utah Allows Sharing Taxpayer Info For Exemption Eligibility
Utah will give county assessors access to taxpayers' driver's license information to help determine eligibility for residential property tax exemptions under a law signed by the state's governor.
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March 17, 2026
Pa. Schools' Property Appeal Policy Ruled Unconstitutional
A Pennsylvania school district's policy of only appealing property assessments over $500,000, which resulted in appeals involving several properties owned by a mall, violates the state's constitution, an appeals court affirmed Tuesday.
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March 17, 2026
WTO Must Extend Digital Trade Protections, Lawmakers Told
The World Trade Organization's moratorium on digital trade measures must be extended and its scope strengthened in support of U.S. business interests, experts testifying before the U.S. House's trade panel told lawmakers Tuesday.
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March 17, 2026
Miss. Expands Energy Project Tax Break To Battery Systems
Mississippi will offer energy storage facilities that use battery energy storage systems a property tax break for energy projects under a bill signed by the governor.
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March 17, 2026
Pa. Revenue Through Feb. Beats Estimate By $382M
Pennsylvania's general fund revenue collection from July through February outpaced an estimate by $382 million, according to the state Department of Revenue.
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March 17, 2026
NJ Revenue Through Feb. Up $880M, Treasury Says
New Jersey's general fund revenue collection from July through February was $880 million ahead of last year's, according to a report by the state Department of the Treasury.
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March 17, 2026
Ore. Proposed Ballot Measure For Wealth Tax Advances
Oregon would impose an annual 2% tax on individuals with at least $30 million in assets if voters approve a proposed initiative advanced by the state attorney general with certification of its ballot title and caption.
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March 17, 2026
NY Tax Revenues Through Feb. Rise By $8B
New York's tax collection from April through February outpaced the total from the same period last fiscal year by $8 billion, according to the state's Department of Taxation and Finance.
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March 17, 2026
Minn. House Bill Seeks Sales Tax On Advertising Services
Digital and nondigital advertising services in Minnesota would be subject to the state's sales tax, with services related to publishing and broadcasting excepted, under legislation introduced in the state House of Representatives.
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March 17, 2026
Minn. Legislation Seeks Tax On International Remittances
Minnesota would impose a 1% tax on international remittance payments under legislation introduced Tuesday in the state Senate.
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March 16, 2026
OCC Calls For Preemption Of Ill. Swipe-Fee Law At 7th Circ.
A top U.S. banking regulator is seconding the banking industry's call for the Seventh Circuit to block Illinois' tax and tip swipe-fee ban, arguing a lower-court judge missed the "forest for the trees" in ruling the state-law restrictions are enforceable against banks it oversees.
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March 16, 2026
MTC's Cookie Nexus Rule Could Face Legal Challenges
Removing state income tax protection from placing of internet cookies on customers' computers is likely to be the provision spurring the most lawsuits from companies seeking to challenge the Multistate Tax Commission's updated position on a federal law's shield of state income taxes, an MTC official said Monday.
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March 16, 2026
New Int'l Tax Rules May Spur State Apportionment Arguments
A major change in taxation of international income may present a bolstered argument for companies seeking alternative apportionment in states, tax professionals said Monday.
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March 16, 2026
NJ Tax Agency Looks To Sink Challenge To PL 86-272 Rules
New Jersey regulations that outline when a company's internet activities exceed P.L. 86-272's tax protections account for modern business practices and are consistent with federal law, the state's tax agency argued in seeking to dismiss a trade group's challenge to the rules.
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March 16, 2026
SD Eliminates Ag Land Assessment, Tax Oversight Task Force
South Dakota eliminated a task force that oversaw the assessment and taxation of agricultural land and required the state Department of Revenue to provide data relating to the valuation of such land to state legislative tax committees under a bill signed by the governor.
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March 16, 2026
Mass. Board Lowers Tax Value Of Home With Pool
A Massachusetts home with an enclosed pool was overvalued by a local assessor, a state board said in a ruling released Monday, largely agreeing with the homeowner's analysis of the assessments of similar properties.
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March 16, 2026
Tenn. Expands Property Tax Assessment Division's Duties
Tennessee expanded the duties of the state comptroller's office's division of property assessments under a bill signed by the governor.
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March 16, 2026
Mass. Tax Valuation Cut For Seasonal Home With No Heat
A Massachusetts home with no heat, furnace or insulation was overvalued by a local assessor, the state tax board said in a decision released Monday.
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March 16, 2026
Minn. Bill Seeks State Income Tax From Immigration Agents
Minnesota would require state income tax filings from those participating in or supporting immigration enforcement in the state under legislation introduced Monday.
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March 16, 2026
Minn. Senate Bill Seeks $1M Estate Tax Exemption Boost
Minnesota would increase its estate tax exemption from $3 million to $4 million for decedents dying after 2025 under legislation introduced Monday in the state Senate.
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March 16, 2026
Ga. Receipts Through Feb. Rise By $343M
Georgia's general fund revenue collection from July through February grew by $343 million from the same period last fiscal year, according to the state Department of Revenue.
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March 16, 2026
Mass. Board Denies Estate's Deduction For Transfer From Heir
Transfers amounting to $1.45 million into the account of a dying woman from one of her heirs were not loans that could be deducted from her estate's taxable value, a Massachusetts board said in a decision released Monday.
Expert Analysis
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.