State & Local

  • July 08, 2026

    Miss. Agency OKs Regs To Clarify Use Tax For Freight Fees

    Mississippi clarified the imposition of use tax as it relates to certain freight charges under amended regulations adopted by the state Department of Revenue to align with a 2025 state Supreme Court ruling, according to notices published in the state's administrative bulletin.

  • July 08, 2026

    NC Will Tax Prediction Markets, Nix Break For Data Centers

    North Carolina will become the latest state to tax prediction markets, in addition to increasing taxes on sports betting and rolling back a tax break for data centers, under a budget signed by its governor.

  • July 08, 2026

    Ala. Net Tax Collection Through June Up $282M

    Alabama's net revenue collection from October through June was $282 million higher than the same period last year, according to the state Department of Revenue.

  • July 08, 2026

    NH Revenue In FY26 Beats Estimate By $182M

    New Hampshire's general fund revenue from July 2025 through June exceeded forecasts by $182 million, according to the state Department of Administrative Services.

  • July 08, 2026

    Ore. Court Denies Tax Break For Church Leader's Home

    An Oregon church leader's residence that is also used for storage of religious products and other activities does not qualify for a property tax exemption as a house of worship, the state tax court said, affirming the finding of a local assessor.

  • July 08, 2026

    Revenue Steady, But States Brace For More Spending

    Many states are ending the fiscal year on stable ground when it comes to tax revenue collection, experts said, but the pressure to spend more on social programs after federal cuts presents a long-term challenge for state lawmakers.

  • July 07, 2026

    DC Circ. Backs Tax Bribery Convictions Despite Jury Error

    A D.C. Circuit panel refused on Tuesday to reverse a lower court's judgments against two men in connection to a bribery scheme carried out to evade $2.3 million in business tax obligations, finding a jury instruction error "harmless," among other unsuccessful arguments.

  • July 07, 2026

    Calif. Eatery Lacked Documentation For Exemption, OTA Says

    A California restaurant did not provide proper documentation to claim an exemption for selling cold food to go, the state Office of Tax Appeals said, upholding the state tax agency.

  • July 07, 2026

    California OTA Says NextEra Unit Owes $8.6M In Taxes

    A subsidiary of NextEra and its affiliates constituted a single unitary business in California, the state Office of Tax Appeals ruled, denying a requested refund of nearly $8.6 million for the tax years at issue.

  • July 07, 2026

    Claims Court Nixes GILTI Tax Rules Under Loper Bright

    The U.S. Court of Federal Claims invalidated corporate tax regulations that deny amortization deductions tied to certain overseas intangible asset transfers, holding that the rules are the kind of "agency overreach" foreclosed by the U.S. Supreme Court's Loper Bright ruling.

  • July 07, 2026

    Miss. Revenue Through Fiscal Year $111M Over Estimates

    Mississippi's general fund revenue collection from July 2025 through June beat forecasts by $111 million, according to the state Department of Revenue.

  • July 07, 2026

    Hawaii Expands Film Production Tax Credits

    Hawaii expanded its film production tax credits, increasing the monetary cap per production and extending the sunset date under a bill signed by the governor.

  • July 07, 2026

    Mo. Revenue In Fiscal Year Down $378M From Last Year

    Missouri's general fund revenue collection in fiscal year 2026 lagged $378 million behind last year, according to the state Office of Administration.

  • July 07, 2026

    W.Va. Revenue In Fiscal Year Beats Estimate By $371M

    West Virginia's general fund revenue collection from July 2025 through June outpaced estimates by $371 million, according to the State Budget Office.

  • July 07, 2026

    Colo. Clarifies Online Photo Galleries Subject To Sales Tax

    Retail sales in Colorado in which the customer pays for a photo shoot and accesses the photos through an online gallery are subject to sales tax, the state's Department of Revenue said in a general information letter released Tuesday.

  • July 07, 2026

    Delaware Establishes Entertainment Production Tax Credit

    Delaware will provide tax credits for qualified film, television and other entertainment production activities under a bill signed by the governor.

  • July 07, 2026

    Simpson Thacher Adds Energy Tax Partner From Weil In NY

    Simpson Thacher & Bartlett LLP announced Tuesday that a former Weil Gotshal & Manges LLP partner has joined the firm's New York office to advise clients on the U.S. tax aspects of energy and infrastructure transactions.

  • July 06, 2026

    Minn. Tax Court Charges Bad Faith In Property Valuation Case

    An attorney for the owner of a Minnesota office building operated in bad faith by ignoring recent state Supreme Court precedents in his challenge of a tax valuation, the state tax court said, again rejecting his approach.

  • July 06, 2026

    After Tense Terms, Hints Of High Court Harmony With Circuits

    Following several U.S. Supreme Court terms teeming with reversals and rebukes of lower appeals courts, the justices this term found fault less often with rulings by circuit judges, who are likely becoming better attuned to the conservative supermajority, attorneys say.

  • July 06, 2026

    The Funniest Moments Of The Supreme Court's Term

    When one of the U.S. Supreme Court's most talkative members suddenly struggled to speak, the atmosphere at oral arguments grew increasingly anxious — until the justice deadpanned that it was an advocate's golden opportunity to avoid a grilling.

  • July 06, 2026

    NC Conforms To IRC, Splits On 1st-Year Research Expensing

    North Carolina updated an Internal Revenue Code reference in the state's tax law to reflect passage of the 2025 federal budget bill but split from the federal tax code's allowance of full first-year expensing for domestic research and experimental costs under legislation signed by the governor.

  • July 06, 2026

    Puerto Rico Gov't Worker Pleads Guilty In $5M Bribery Case

    An employee of the Puerto Rico Treasury Department has pled guilty to bribery charges after using his employee status to erase tax debts, costing Puerto Rico around $5 million in revenue, the U.S. Attorney's Office for the District of Puerto Rico announced.

  • July 06, 2026

    Ore. Tax Cut, Wealth Tax Proposals Miss Signature Deadline

    Proposed Oregon ballot measures to cut or limit taxes, as well as a proposal for a wealth tax, have missed the state's deadline for signature submissions and will not appear on the November ballot.

  • July 02, 2026

    The Firms That Won Big At The Supreme Court

    This U.S. Supreme Court term featured high-stakes oral arguments on issues including presidential power, immigration and voting regulations. Here's a look at the law firms that argued the most cases and how they fared.

  • July 02, 2026

    Breaking Down The Vote: The High Court Term In Review

    The U.S. Supreme Court's stark ideological divisions were on full display this term, particularly as it issued long-awaited rulings in the last few days of June. Here, Law360 dives into the numbers behind this court term.

Expert Analysis

  • Adapting To Private Practice: From US Rep. To Boutique Firm

    Author Photo

    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

    Author Photo

    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

    Author Photo

    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

    Author Photo

    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

    Author Photo

    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • One Singular, Sensible Rate: SALT In Review

    Author Photo

    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How AI May Reshape The Future Of Adjudication

    Author Photo

    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

    Author Photo

    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

    Author Photo

    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

    Author Photo

    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

    Author Photo

    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

    Author Photo

    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

    Author Photo

    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.