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State & Local
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May 04, 2026
Minn. Valuation Tampering Claim Knocked Down By Tax Court
A Minnesota attorney's claim that a county assessor tampered with a witness in a valuation dispute was rejected by the state's tax court, which called the accusation "scurrilous" and found the attorney willfully failed to timely disclose key information.
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May 04, 2026
Calif. OTA Backs Tax Bill After Finding Resale Doc Faulty
The owner of a now-defunct clothing company in California is responsible for the company's unpaid sales tax liabilities and is not due an adjustment, the state's Office of Tax Appeals said in an opinion released Monday, finding a resale certificate she submitted was unreliable.
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May 04, 2026
Hawaii Lawmakers OK Ending Tax Credits To Fill Budget Gap
Hawaii would end an assortment of tax credits in an effort to make up for a revenue shortfall under a bill passed by state lawmakers and sent to the governor.
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May 04, 2026
Minn. Belarusian Org. Appealed Valuation Late, Court Says
A Minnesota organization advocating for Belarusian Americans was late to appeal a property tax valuation despite correspondence making its representative aware of the deadline, the state tax court said.
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May 04, 2026
Minn. Bill Seeks OK For New Hennepin County Sales Tax
Minnesota's largest county would be authorized to impose a sales tax at a rate of up to 1% with the revenue pegged for specified uses under legislation in the state Senate.
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May 04, 2026
Ark. Revenues Through April Beat Estimate By $226M
Arkansas' general fund revenue collections from July through April exceeded forecasts by $226 million, according to a report released Monday by the state Department of Finance and Administration.
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May 04, 2026
Mich. General Revenue Through April Up $821M
Michigan's general fund revenue from October through April outpaced the total from the same period last fiscal year by $821 million, according to the state's budget office.
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May 04, 2026
Texas Revenue Through April Falls $629M From Last Year
Texas' general fund revenue collection from September through April lagged behind the total from the same period last year by $629 million, according to the state comptroller's office.
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May 04, 2026
Miss. Revenues Through April $185M Over Estimate
Mississippi's general fund revenue collection from July through April beat estimates by $185 million, according to the state Department of Revenue in a report released Monday.
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May 04, 2026
W.Va. Revenue Through April Beats Forecast By $269M
West Virginia's general fund revenue collection from July through April exceeded budget estimates by $269 million, according to the State Budget Office.
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May 04, 2026
Okla. Lawmakers OK Removing Gambling Loss Deduction Cap
Oklahoma would exempt gambling losses from a cap on itemized deductions for state income tax purposes under a bill approved by state lawmakers and headed to the governor.
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May 01, 2026
Int'l Tax In April: Progress On Tariff Refunds, New Tax Cuts
U.S. Customs and Border Protection continued to make progress in April on its system for paying back the tariffs that President Donald Trump imposed under the International Emergency Economic Powers Act. Meanwhile, several countries and one U.S. state cut fuel taxes in response to the U.S. and Israel's war with Iran. Here, Law360 looks at those and other international tax developments from the past month.
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May 01, 2026
State & Local Tax Takeaways From April
While state legislative sessions wound down in April, key tax policy themes began to emerge. Results from the sessions showed that states remain interested in taxing digital advertising and social media. Meanwhile, some states are exploring ways to tax their highest earners. Here, Law360 looks at these and other state and local tax highlights from the past month.
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May 01, 2026
Texas Justices To Decide If Export-Bound Oil Can Be Taxed
The Texas Supreme Court agreed Friday to decide whether oil stored in tank farms before being exported is exempt from local property taxes, taking up an appraisal district's disputes with two exporters.
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May 01, 2026
Kansas April Revenue Surpasses Estimates By $26M
Kansas revenue collection for April came in at $26 million above the month's estimates, a 1.9% change from the predicted figure, the state announced Friday.
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May 01, 2026
Wyo. Revenues Through March Beat Estimate By $22M
Wyoming's general fund revenue collection from July through March outpaced estimates by $22 million, according to the state Consensus Revenue Estimating Group.
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April 30, 2026
Ohio Panel Strikes Curbs On 3rd-Party Tax Complaints
Additional restrictions on third parties filing complaints about property valuation in Ohio violate the state's constitution, an Ohio appellate panel found.
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April 30, 2026
Pa. Justices Find Borough's Stormwater Charge Is Tax
A Pennsylvania university that was charged by a borough for stormwater management services doesn't owe the amount assessed because the charges constitute a tax that the university is exempt from paying, the state's Supreme Court affirmed Thursday.
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April 30, 2026
Md. To Weigh Extension Of Foreign Earned Income Exemption
Maryland will study whether to clarify and codify its existing practice of extending a federal exemption for certain foreign earned income to apply to state income taxes under a Senate bill signed by Democratic Gov. Wes Moore.
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April 30, 2026
NC Bill Seeks Tax Exemption For Menstrual Products
North Carolina would exempt pads, tampons and other period products from state sales and use tax under a bill introduced in the state House of Representatives.
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April 30, 2026
NYC Comptroller Says Tax On 2nd Homes May Bring In $500M
A proposed tax on some second homes valued at over $5 million in New York City may bring in as much as $500 million initially, but that figure may be reduced in future years, the city's comptroller said in a report.
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April 29, 2026
Calif. Can't Undo Smithfield's $900K Refund, Judge Says
Smithfield Foods is not required to use California's typical method of single-sales-factor apportionment and is entitled to a refund of more than $900,000 in corporate income tax from the state, a California trial judge affirmed.
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April 29, 2026
Kan. Gov. Vetoes Tax Break For Bullion, Coin Sale Gains
Kansas' governor vetoed a bill that would have created an income tax subtraction for net gains from the sale of gold and silver coins or refined gold or silver bullion.
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April 29, 2026
Pa. Digital Ad Tax Would Close Budget Gaps, Committee Told
Pennsylvania would collect millions in revenue by extending its gross receipts tax to companies that provide digital advertising in the state, the sponsor of a digital ad tax bill told the state's House Finance Committee on Wednesday.
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April 29, 2026
RI Justices Deny Tax Break To Eldercare Center
A Rhode Island eldercare center that provides services to people with financial need doesn't qualify for a property tax exemption, the state's Supreme Court ruled, finding the language of the exemption ambiguous.
Expert Analysis
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4 Ways Women Attorneys Can Build A Legal Legacy
This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.