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State & Local
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June 01, 2026
Calif. OTA Says Ken's Foods Lost State Income Tax Shield
Massachusetts-based manufacturer of dressings, sauces and marinades Ken's Foods exceeded the protections of a federal law that shields certain activities from state income tax, the California Office of Tax Appeals said in an opinion released Monday.
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June 01, 2026
Paychex Urges NY Court To Nix Employer Org. Tax Rules
Paychex's interpretation of New York state law, arguing that professional employer organizations should be able to include certain expense reimbursements in their tax calculations, is correct and regulations to the contrary should be overturned, an attorney told a state appellate court Monday.
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June 01, 2026
Conn. Alters Pot Tax, Gives Cities Aid To Cut Property Taxes
Connecticut will change its cannabis tax structure, provide funding to local governments for property tax reductions and make other tax changes under a 2027 budget bill signed by the governor.
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June 01, 2026
$2.6M Refund Denial Yields Confusion, Sunoco Tells NY Court
A New York Tax Tribunal decision prohibiting Sunoco from including its oil sales to third parties intended as inventory exchanges when computing its business activity allocable to New York would result in confusion for other companies, the company told a state court Monday.
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June 01, 2026
Md. Tax Dept. To Study Blockchain Use For Property Disputes
Maryland's Department of Assessments and Taxation will study the use of blockchain technology for verifying real property ownership and assess the technology's potential to help resolve certain property disputes under a bill signed by the governor.
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June 01, 2026
Md. Authorizes Tax Credits For Service Station Conversions
Maryland authorized local governments to grant property tax credits for service stations that are converted to other uses under legislation signed by the governor.
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June 01, 2026
Justices Reject Fla.'s Challenge To Calif. Apportionment Rule
The U.S. Supreme Court declined Monday to weigh Florida's claims that a special apportionment rule in California unconstitutionally discriminates against interstate commerce by penalizing corporations that operate outside California.
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May 29, 2026
Ohio Justices Reject School Boards' Tax Appeal Claims
An Ohio law that bars school boards from appealing decisions involving valuations of properties they don't own or lease to the state Board of Tax Appeals doesn't allow them to bring those cases to county courts instead, the state Supreme Court ruled Friday.
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May 29, 2026
Md. Expands Urban Agriculture Property Tax Credit Eligibility
Maryland loosened eligibility requirements for a local option property tax credit for urban agricultural activities under a bill signed by the governor.
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May 29, 2026
State & Local Tax Takeaways From May
From a New York opinion on federal preemption of a state rule to an argument on income-producing activity in South Carolina and a New Hampshire dispute over capital loss carrybacks in a combined group, May was a busy month for state and local tax cases. Here, Law360 looks at these and other highlights from the past month.
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May 29, 2026
Md. To Study Potential Tax Break For Farm Electricity
Maryland directed its comptroller to study and report on exempting electricity from the state's sales tax when used for certain agricultural purposes under a bill signed by the governor.
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May 29, 2026
La. Panel Tosses Phillips 66's Late Appraisal In Valuation Fight
A Phillips 66 oil refinery can't submit an appraisal that it received in its protest of a $1.72 billion valuation of its property because the company didn't order the appraisal before the deadline to lodge its complaint, a Louisiana appeals court ruled.
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May 29, 2026
Pa. Temporarily Drops Business Income Rule Proposal
A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has been rescinded after years of concerns raised by stakeholders.
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May 29, 2026
Taxation With Representation: Latham, White & Case, Vischer
In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Ltd. says it plans to go public by merging with a special purpose acquisition company, NewHold Investment Corp. III.
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May 29, 2026
NY Tribunal Remands Fight Over Interest In Co.'s Tax Protest
A New York tribunal remanded a dispute over how sales tax overpayments from two market research firms should affect interest in their tax refund claims, saying an administrative law judge needs to examine the issue further.
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May 29, 2026
Hawaii Conforms To Fed. Tax Law For Income, Estate Taxes
Hawaii conformed its laws for income tax and estate and generation-skipping transfer tax to the Internal Revenue Code as amended through the end of 2025 under a bill signed by the governor.
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May 28, 2026
Ohio Governor Pauses Data Center Tax Breaks
Ohio became the most recent state to signal the growing unease in giving tax breaks to data centers as Gov. Mike DeWine said he directed the state tax credit authority to pause consideration of any new exemption requests.
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May 28, 2026
Philly Hotel Tax Proposal Reduced In Tentative Agreement
Philadelphia would increase its hotel tax rate by six-tenths of a percentage point, down from the originally proposed 2-percentage-point increase in the city's budget proposal, after a tentative agreement was reached between the mayor and stakeholders.
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May 28, 2026
Minn. Adds Property Tax Break, Adopts Federal Changes
Minnesota will conform with recent federal corporate tax changes, extend its workaround of the cap on deductions for state and local tax payments and provide property and vehicle tax breaks under an omnibus bill signed by Gov. Tim Walz.
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May 28, 2026
Colo. Extends Childcare Contribution Income Tax Credit
Colorado is extending its income tax credit for childcare contributions by 10 years under legislation signed Thursday by Gov. Jared Polis.
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May 28, 2026
Tenn. Allows Property Tax Refund Installments As Credits
Tennessee authorized counties and municipalities to pay property tax refunds via installments applied as future credits if taxpayers agree to such arrangements under a bill signed by the governor.
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May 27, 2026
Colo. Group Says $66M Flood Bonds Needed TABOR Vote
A group of Boulder residents told a Colorado Court of Appeals panel Wednesday at oral arguments that the city's stormwater and flood management fees, which will be used in part to repay $66 million in bonds, are actually a tax under Colorado's Taxpayer's Bill of Rights, or TABOR.
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May 27, 2026
Hotel Co.'s Tax Protest Draws Icy Response From NY Panel
New York state appeals court justices sounded unsympathetic Wednesday to a hotel refurbishing company's arguments that the state tax agency incorrectly denied deductions when issuing $15 million in assessments that a tribunal found were based on the taxpayer's failure to provide complete information.
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May 27, 2026
IRS Asked To Quickly Release Fuel Credit Emissions Model
Energy companies and farm representatives urged the IRS on Wednesday to expedite the release of an updated greenhouse gas emissions model reflecting the 2025 budget law's changes, saying the guidance is needed to determine eligibility for and calculate the clean fuel production tax credit.
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May 27, 2026
DeSantis Calls Special Session For Property Tax Cuts
Florida lawmakers would phase out property taxes on primary residences under a ballot measure up for consideration next week in a special session called Wednesday by Gov. Ron DeSantis.
Expert Analysis
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Sales And Use Tax Strategies For Renewables After OBBBA
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.
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Writing Musicals Makes Me A Better Lawyer
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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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
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Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.