US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
State & Local
-
March 19, 2026
Texas Court Erases $7.8M In Taxes On Stored Export Oil
A Texas company storing presold crude oil to be exported to foreign countries was wrongly taxed $7.8 million by a county assessor, a state appeals court ruled Thursday, reversing a trial court decision.
-
March 19, 2026
Minn. House Bill Seeks $4B Property Tax Refund
Minnesota would allow eligible taxpayers to claim a refund for a portion of property taxes paid in 2026 under a bill introduced in the state House of Representatives.
-
March 19, 2026
Ind. Co. Proves Some Sales Tax Exempt, Dept. Says
An Indiana company is eligible for a tax exemption for some sales it failed to remit tax from after providing exemption certificates, the state Department of Revenue said in a letter ruling.
-
March 19, 2026
Ind. Co. Should Be Allowed Penalty Abatement, Dept. Says
An Indiana company that uses a third party to withhold and remit payroll taxes should have its assessed penalties abated after proving it did not willfully fail to remit the assessed tax, the state Department of Revenue ruled.
-
March 19, 2026
Mich. Offers Tax Extension In Areas Hit By Winter Storm
Michigan taxpayers and businesses in areas affected by recent winter storms can request additional time to file and pay taxes, the state Department of Treasury announced.
-
March 19, 2026
W.Va. Legislature OKs Income Tax Cut
West Virginia would cut its income tax rates by 5% across all brackets under a bill passed by the state Legislature and sent to the governor for approval.
-
March 19, 2026
Ind. Farm's ATV Purchase Partly Exempt, Dept. Says
An Indiana farm that bought an all-terrain vehicle is owed a partial sales and use tax exemption because the vehicle was used in part for herding livestock, the state's tax department said.
-
March 19, 2026
Idaho Lawmakers OK Expanded Retail Developer Tax Rebate
Idaho would expand a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill unanimously approved by state lawmakers and headed to the governor.
-
March 19, 2026
RI Revenue Through Feb. Tops Forecast By $6M
Rhode Island's general fund revenue collection from July through February surpassed an estimate by $6 million, according to the state Department of Revenue.
-
March 19, 2026
Mass. Bill For Employer Child Care Tax Credit Advances
Massachusetts would establish a pilot program for tax credits for employers that provide child care under legislation passed by the Joint Revenue Committee.
-
March 18, 2026
Temu Users Join Customer Push For IEEPA Tariff Refunds
Online marketplace Temu must refund customers for passed-on costs related to the Trump administration's now-invalidated International Emergency Economic Powers Act tariffs, a consumer leading a proposed nationwide class action told an Illinois state court.
-
March 18, 2026
Idaho Expands Short-Term Rental Tax Obligations
Idaho short-term and vacation rental property owners must adhere to local tax rules for rental marketplaces even if they don't do business through a marketplace under a bill signed by the governor.
-
March 18, 2026
Minn. Gov. Pitches Social Media Tax, Cut In Sales Tax Rate
Minnesota would enact a tax on large social media platforms and lower its state sales tax rate while expanding its base to include certain services under budget recommendations of Gov. Tim Walz.
-
March 18, 2026
Idaho Lawmakers OK Estimated Payments For Audit Subjects
Idaho would establish a process for partnerships, S corporations and other pass-through entities that are subject to a federal audit to make estimated payments to the state's tax commission under a bill unanimously approved by state lawmakers and headed to the governor.
-
March 18, 2026
Amazon Stuck With SC Sales Tax On 3rd-Party Transactions
Amazon was required to collect South Carolina sales tax on goods that third-party merchants sold on its online platform before the U.S. Supreme Court's Wayfair decision, the state Supreme Court ruled Wednesday, saying the company was engaged in the business of selling products.
-
March 18, 2026
Mich. Gives Guidance On Wholesale Cannabis Tax
Michigan's new 24% excise tax on wholesale cannabis must be paid on the first sale of cannabis from a grower or processor to a licensed retailer, the Michigan Department of Treasury explained in guidance.
-
March 18, 2026
Minn. House Blocks Revival Of SALT Cap Workaround Bill
A proposal to extend Minnesota's workaround for pass-through entities of the federal cap on deductions for state and local tax payments was blocked in the state's House, with Democrats voting down an effort to revive a bill that stalled in a committee.
-
March 18, 2026
Utah General Fund Revenue Up $552M Through Feb.
Utah's general fund revenue collection from July through February outpaced the same period last year by $552 million, according to the state's Tax Commission.
-
March 18, 2026
Ind. Board Must Review Electrician Program's Tax Break
An Indiana training program for electricians may be considered a school and, thus, become eligible for a property tax exemption after the tax board too narrowly interpreted the definition of a school, the Indiana Tax Court said.
-
March 18, 2026
Del. Allows County Subpoena Of Witnesses For Assessments
Delaware authorized its counties to subpoena witnesses and evidence under certain conditions in disputes over nonresidential real property's assessed value as part of a bill signed by the governor.
-
March 17, 2026
States Eye Repeal Of Costly Data Center Tax Breaks
Cash-strapped states are looking to roll back tax exemptions, and among the first places they may inspect are the exemptions they once happily granted for data centers, tax professionals said Tuesday.
-
March 17, 2026
Ga. Legislators Approve 4th Year Of Income Tax Rebates
A one-time income tax refund worth up to $500 per household was given final approval by the Georgia Senate, and so the state's lawmakers have elected to cut across-the-board refund checks to taxpayers for a fourth straight year.
-
March 17, 2026
Ariz. Requires Rounding, Applies After Calculation Of Tax
Arizona sellers must round cash transactions to the nearest five cents if pennies aren't available, a requirement that applies after the calculation of taxes, under a bill signed by Gov. Katie Hobbs.
-
March 17, 2026
SD OKs County Gross Receipts Tax To Reduce Property Tax
South Dakota will allow counties to implement a county-wide gross receipts tax with revenue that goes toward a property tax reduction fund under a law signed by the governor.
-
March 17, 2026
Ind. Bars Granting Tax Credits To Foreign Adversary Entities
Indiana prohibited the awarding of various tax credits to entities organized under the laws of countries deemed to be foreign adversaries under a bill signed by the governor.
Expert Analysis
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.