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State & Local
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May 07, 2026
Mo. Revenues Through April Fall $86M From Last Year
Missouri's general fund revenue collection from July through April sank $86 million below the same period last fiscal year, according to the state Department of Revenue.
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May 07, 2026
SC Revenue Through March Rises $529M From Last Year
South Carolina's general fund revenue collection from July through March exceeded the total from the same period last fiscal year by $529 million, according to the state Revenue and Fiscal Affairs Office.
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May 06, 2026
SC Judges Probe Where Mastercard Earns Its Income
A South Carolina appellate panel weighed Wednesday whether Mastercard's network, which allows cardholders to buy goods and services and withdraw money, is the company's income-producing activity and occurs within South Carolina, thus obligating the company to pay about $7.7 million in taxes, fees and interest.
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May 06, 2026
Iowa Bill Would Boost Tax Refund For Biodiesel Producers
Iowa would temporarily increase a sales and use tax refund available to biodiesel producers by 1 cent per gallon under a bill introduced in the state Senate.
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May 06, 2026
Colo. House OKs Taxing Downloadable Software
Colorado would end its sales tax exemption for most downloadable software and use the revenue to fund a family tax credit under a bill passed by the state House of Representatives.
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May 06, 2026
Mass. Revenue Through April Tops Estimate By $1.58B
Massachusetts' revenue collection from July through April exceeded an estimate by $1.58 billion, according to the state Department of Revenue.
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May 06, 2026
Arizona Governor Vetoes 'Reckless' Budget, Tax Package
Arizona Gov. Katie Hobbs vetoed a budget and tax package, saying the Republican-backed plan would make the state default on debt obligations and slash critical services while giving tax breaks to billionaires and special interests.
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May 06, 2026
JetBlue Asks Appeals Court To Find Fla. Tax Unconstitutional
JetBlue asked a Florida state appeals court to rule that the state's method of taxing airline income unconstitutionally counts miles flown outside Florida's borders, arguing that a trial court misapplied a test that gauges when taxes violate the U.S. Constitution's commerce clause.
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May 06, 2026
Kansas Tax Collection Through April Up $26M From Estimate
Kansas' tax collection from July through April outpaced budget forecasts by $26 million, according to the state Department of Revenue.
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May 06, 2026
Okla. Gov. Vetoes Gambling Loss Deduction Cap Exclusion
Oklahoma's governor vetoed a bill that would have exempted gambling losses from a cap on itemized deductions for state income tax purposes.
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May 06, 2026
Okla. House OKs Valuation Method Change For Some Rentals
Oklahoma would allow certain rental housing to be valued using a cost approach instead of an income approach under a bill passed in the state House of Representatives.
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May 06, 2026
Iowa Total Receipts Through April Drop By $798M
Iowa's total receipts from July through April fell $798 million from the total for the same period last fiscal year, according to the state's Department of Management.
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May 05, 2026
Okla. Extends Tax Deduction For Venture Capital Investments
An Oklahoma income tax deduction for qualified equity investments in venture capital companies was extended under a bill that became law without the governor's signature.
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May 05, 2026
Ariz. Senate OKs Fed. Tax Conformity, Subtraction For Tips
Arizona would conform to some recent federal tax changes, including an income tax subtraction for overtime and tip amounts, under a bill passed by the state Senate.
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May 05, 2026
Wash. Justices Say Millionaire Tax Shielded From Referendum
Washington's recently passed tax on income over $1 million cannot be subject to a voter referendum, the state Supreme Court ruled, finding that the tax falls under a referendum exception because of its deemed necessity.
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May 05, 2026
Texas Worker Can't Be Taxed As Unitary Biz, Calif. Panel Rules
A Texas-based radiologist who worked remotely as an independent contractor for a California company was a sole proprietor engaged in a single business activity and cannot be taxed as a unitary business, a state appellate panel said, overruling a trial court ruling.
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May 05, 2026
Ky. Gov. Announces Cut In Gas Tax Amid Fuel Price Rise
Kentucky will reduce the state's gas tax by 10 cents per gallon under an executive order signed Tuesday by the governor amid the continuing Iran war, which has disrupted global energy markets.
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May 05, 2026
Calif. OTA Says Dutch Consultant Must Pay State Tax
A consultant residing in the Netherlands owes California income tax for work he did on projects in the state, the California Office of Tax Appeals ruled, saying U.S. tax treaties with his country do not shield him from state taxation.
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May 05, 2026
Colo. House OKs Limit On Executive Pay Tax Deduction
Colorado would limit its corporate tax deduction for compensation of top executives and reduce the state's net operating loss deduction, using the increased revenue to fund a proposed refundable family tax credit, under legislation passed by the state House.
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May 05, 2026
Mont. Revenue Through April Up $205M, Dept. Says
Montana's general fund revenue from July through April outpaced the same period last year by $205 million, according to the state Department of Revenue.
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May 05, 2026
Colo. House OKs Decoupling From Corporate Tax Changes
Colorado would decouple from corporate tax changes in the federal budget bill enacted last year and dedicate the added revenue to an expanded family tax credit under legislation passed by the state House, sending it to the Senate.
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May 05, 2026
Wis. Village Urges 7th Circ. To Void Oneida Tribal Trust Order
A Wisconsin village is asking the Seventh Circuit to undo a U.S. Department of the Interior decision to place 500 acres of properties into trust for the Oneida Nation, arguing that a district court ignored evidence of bias and shielded the transactional record from meaningful scrutiny.
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May 05, 2026
NH Total Receipts Up $122M From Budget Estimate
New Hampshire's general fund revenue collection from July through April beat an estimate by $122 million, according to the state Department of Administrative Services.
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May 05, 2026
Fla. Net Revenue Through March Beat Estimates By $195M
Florida's general fund revenue collection from July through March outpaced estimates by $195 million, the state Office of Economic and Demographic Research said.
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May 05, 2026
Okla. Lawmakers OK Sales Tax Break For Gov't Contractors
Oklahoma would provide a sales tax exemption for eligible government contractors under a bill approved by state lawmakers and headed to the governor.
Expert Analysis
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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.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.