State & Local
-
August 21, 2026
Taxation With Representation: Fenwick, Hengeler Mueller
In this week's Taxation With Representation, Santander SA completes its acquisition of U.S. regional lender Webster Financial Corp., financial services company Stripe buys artificial intelligence routing platform OpenRouter and Madison Air Solutions Corp. acquires German airflow technology maker ebm-papst.
-
August 20, 2026
Colo. Court Affirms Boulder Stormwater Fees Aren't Taxes
Stormwater fees in Boulder, Colorado, that were used in part to repay $66 million in bonds are not taxes subject to voter approval under the state's Taxpayer Bill of Rights, an appeals court said Thursday, affirming a state district court.
-
August 20, 2026
RI Homeowners Challenge 'Taylor Swift Tax' On 2nd Homes
Dozens of Rhode Island homeowners filed a suit in state court alleging that a new levy on second homes valued at more than $1 million, which has been called the Taylor Swift tax, is unconstitutional because it unfairly targets nonresident owners.
-
August 20, 2026
NYC Cuts Unincorporated Business Tax Credit For Millionaires
New York City has reduced its unincorporated business tax credit for taxpayers with more than $1 million in city taxable income under legislation that became law without Mayor Zohran Mamdani's signature.
-
August 20, 2026
Texas Comptroller Sets Plan To Overhaul Tax Regime
Texas' comptroller announced an initiative to improve the state's tax and fee collection system, saying the office will focus on communicating policy through rulemaking and end retroactive policy changes.
-
August 20, 2026
New Risks For Importers As US Steps Up Tariff Enforcement
Importers and trade lawyers have seen an upswelling of tariff enforcement efforts that is transforming the compliance relationship between businesses and the government since President Donald Trump took office a second time.
-
August 20, 2026
Mo. Capital To Vote On Increase In Local Sales Tax
Voters in Missouri's capital, Jefferson City, will decide in November whether to increase the local sales tax by one-fourth of a percentage point, with the funds dedicated to public safety costs, under legislation passed by the City Council.
-
August 19, 2026
Ohio Justices To Weigh Curbs On 3rd-Party Tax Complaints
An Ohio appeals court's ruling that restrictions on third parties filing complaints about property valuations violate the state constitution's uniform rule requirement is in conflict with another court and will be reviewed, the state's high court said Wednesday.
-
August 19, 2026
TaxAct Settles Conn. Claims Of Info Sharing Via Site Trackers
The Connecticut attorney general announced Wednesday that TaxAct will pay $275,000 to resolve allegations it shared sensitive taxpayer information with Meta and Google via tracking technologies, and will also implement new policies and procedures to track and manage such technologies on its platform.
-
August 19, 2026
IRS Aims To Limit Tax Credits For Authorized Immigrants
Fewer immigrants living in the U.S. legally would have access to refunds from individual tax credits under proposed regulations released Wednesday by the IRS that would link eligibility to welfare requirements rather than just work authorization.
-
August 19, 2026
Miss. Appeals Court Says Sales Tax Dispute Should Get Trial
A Mississippi appeals court ruled that a lower court wrongly granted summary judgment to the state's Department of Revenue in a contracting business's case disputing a $220,000 sales tax bill, remanding the case for trial.
-
August 19, 2026
Trade Court Judge Mulls Class Cert. For IEEPA Refunds
A U.S. Court of International Trade judge on Wednesday didn't commit to certifying a class of importers who paid tariffs under President Donald Trump's struck-down global regime, though the option seemed to intrigue him.
-
August 19, 2026
Tenn. Revenue In July Up $418M From Estimate
Tennessee's total revenues in July beat budget projections by $418 million, according to the state Department of Finance and Administration.
-
August 18, 2026
NYC Tax Rolls Wrongly Published, Council Members Say
The rollout of New York City's pied-à-terre tax, which affects high-value second homes in the city, was slammed by City Council members and property owners at a committee hearing Tuesday amid an ongoing legal battle over a list of affected properties published by the administration.
-
August 18, 2026
Smithfield's Mass. Win Puts Group Tax Rules In Crosshairs
A recent Massachusetts tax board decision that said federal law protects a Smithfield entity's receipts from being included in the tax liabilities of the company's combined group may spur more challenges against key applications of states' combined reporting rules.
-
August 18, 2026
CEO Says Ex-NJ AG Not Entitled To Immunity From Claims
A CEO of a development company said his lawsuit over a dismissed criminal racketeering case against him and New Jersey power broker George E. Norcross III should survive former state Attorney General Matt Platkin's dismissal bid, arguing that Platkin, once the state's chief prosecutor, is not entitled to any immunity.
-
August 18, 2026
Calif. To Let Some Local Jurisdictions Impose Higher Taxes
Certain California jurisdictions are permitted to impose local district taxes above the current 2% cap, up to specified limits and with voter approval, under a bill signed by Gov. Gavin Newsom.
-
August 18, 2026
Pa. Meat Co. Was Properly Taxed By District, Court Says
A Pennsylvania beef processing company is subject to the business privilege tax assessed by the local school district because the business was not a manufacturer exempt from tax, the Commonwealth Court affirmed in an opinion.
-
August 18, 2026
La. Revenues In July Up $71M From Last Year
Louisiana's general fund revenue in July exceeded last year's revenue by $71 million, according to a report released Tuesday by the state Department of Revenue.
-
August 18, 2026
Wash. Revenue From July To August Up $301M Over Last Year
Washington's total revenue collection from July 11 through Aug. 10 rose $301 million compared to the same period last year, according to the state Economic and Revenue Forecast Council.
-
August 18, 2026
Neb. Total Net Revenues In July Lag Behind Estimate
Nebraska's total net revenue collection in July was $401,000 behind projections, according to the state Department of Revenue.
-
August 17, 2026
Texas Justices Asked To Reject Tax On Oil Stored For Export
Two oil companies operating in Texas asked the state Supreme Court to let stand a lower court's finding that under the import-export clause of the U.S. Constitution, oil they stored for export isn't subject to property tax.
-
August 17, 2026
Ala. Masonry Biz Owes Sales Tax Assessment, Tribunal Says
An Alabama masonry business owes the tax assessed on its sales despite the business' claims that the many of the sales calculated in an audit were tax-exempt, the state Tax Tribunal ruled.
-
August 17, 2026
Biz Pushes Class Cert. As Solution To IEEPA Refund Issues
The U.S. Court of International Trade should grant class certification to companies seeking refunds of duties paid under the invalidated global tariff regime, the company serving as a test case for the refunds said in arguments mirroring those recently made in the underlying dispute.
-
August 17, 2026
Mich. Homeowner Qualifies For Exemption, Court Rules
A Michigan homeowner who lived in the state while her husband lived in Washington state is eligible for a principal residence exemption despite filing a nonresident return for one year, a panel of the Michigan Appeals Court ruled.
Expert Analysis
-
The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
-
A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
-
Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
-
When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
-
Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
-
Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
-
5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
-
It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
-
A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
-
SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
-
High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.