State & Local

  • April 01, 2026

    Ariz. Rural Manufacturing Tax Credit Plan Advanced By Panel

    Arizona would expand its tax credit for qualified manufacturing facilities with a provision aimed at rural locations under legislation approved by a Senate appropriations panel.

  • March 31, 2026

    State & Local Tax Takeaways From March

    As state legislatures raced in March to finish their sessions, governors increasingly enacted measures such as a tax on millionaires in Washington state and a Utah excise tax on commercial entities that publish digital content deemed harmful to minors. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • March 31, 2026

    Mass. Panel Considers Tax Rate Cut, New Revenue Cap

    Massachusetts voters would decide whether to cut the state's income tax rate and tighten the state's revenue surplus cap under a pair of proposals pitched to a legislative panel.

  • March 31, 2026

    Wash. Spirit Distributor Owes $315K B&O Tax Bill, Court Says

    The termination of an alcohol distributor's contract with several spirit brands is subject to Washington's business and occupation tax at the service and activities rate because the termination was a business transaction, the state Court of Appeals ruled.

  • March 31, 2026

    W.Va. Specifies Confidentiality Of Tax Info

    West Virginia made it illegal for any agent of a government subdivision to publicize a taxpayer's tax return information under a bill signed by the governor.

  • March 31, 2026

    Wis. Eases Claiming Of Sales Tax Break For Precious Metals

    Wisconsin eliminated a certificate requirement to claim a sales tax exemption for those who buy precious metal bullion under a bill signed by the governor.

  • March 31, 2026

    Mich. General Revenue Climbs $973M From Last Year

    Michigan's general fund revenue from October through February exceeded the same period last year by $973 million, according to the State Budget Office.

  • March 31, 2026

    Utah Tightens Limits On Mining Exploration Tax Credit

    Utah established tighter limits on a tax credit for mining exploration under a bill signed by the governor.

  • March 31, 2026

    Del. Net Receipts Rise $357M From Last Year

    Delaware's net receipts from July through February outpaced the same period last fiscal year by $357 million, according to the state Department of Finance.

  • March 30, 2026

    Wash. Will Tax Incomes Above $1 Million By Almost 10%

    Washington state will put a nearly 10% tax on the income of residents who earn more than $1 million under a bill signed Monday by Democratic Gov. Bob Ferguson.

  • March 30, 2026

    Michigan Overtaxes Marijuana Sales, Industry Group Claims

    Michigan's new tax on marijuana sales has resulted in an effective tax rate that's higher than the constitution permits, a group representing the cannabis industry claimed in a new lawsuit Monday.

  • March 30, 2026

    Utah Expands Tax Credit For Employer-Provided Child Care

    Utah expanded a corporate and individual income tax credit for employer-provided child care to apply to off-site facilities under a bill signed by the governor.

  • March 30, 2026

    La. House Panel Hears Pitch For 10-Year Income Tax Phaseout

    Louisiana would phase out its personal income tax over 10 years under legislation pitched to a House panel Monday.

  • March 30, 2026

    La. House Panel Punts On Centralizing Sales Tax

    The sponsor of legislation that would move Louisiana to a centralized sales tax system agreed to delay action on the proposal during a state House committee meeting Monday, giving lawmakers more time to review how recent filing changes have affected businesses.

  • March 30, 2026

    Colo. High Court Takes Up Netflix's Sales Tax Challenge

    The Colorado Supreme Court will determine whether Netflix's streaming video services are tangible personal property subject to sales tax, the justices said Monday, agreeing to review a state appeals court ruling in favor of the state Department of Revenue.

  • March 30, 2026

    Morgan Lewis Brings On More Tax Pros From Baker McKenzie

    Morgan Lewis & Bockius LLP announced Monday it has welcomed a four-member Baker McKenzie team with experience in tax and transfer pricing to the firm's New York office.

  • March 30, 2026

    Utah To Impose Gross Receipts Tax On Targeted Advertising

    Utah will impose an annual gross receipts tax on entities that deliver targeted advertising in the state and meet certain revenue thresholds under a bill signed by the governor.

  • March 30, 2026

    NC Revenues Through February Up $554M From Last Year

    North Carolina's general fund revenue collection from July through February outpaced the same period last year by $554 million, according to the state comptroller's office in a report released Monday.

  • March 27, 2026

    Ga. Justices Revive Uber Fight Over Pre-Wayfair Sales Tax

    A Georgia appellate court must reconsider its opinion that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the state's highest court said.

  • March 27, 2026

    Utah Updates Retirement Account Unclaimed Property Timing

    Utah changed when unclaimed property held in certain tax-deferred pension or retirement accounts is presumed abandoned under a bill signed by the governor.

  • March 27, 2026

    NYC Sheds FDIC's Claim For Silicon Valley Bank Tax Refund

    A D.C. federal court said Friday it does not have the authority to order New York City to issue a tax refund sought by the Federal Deposit Insurance Corp. in its capacity as receiver of the failed Silicon Valley Bank.

  • March 27, 2026

    Kan. Board Complied With Remand In Property Tax Case

    The Kansas Board of Tax Appeals properly complied with an appellate court's instructions for remand in a property tax case, the court ruled Friday, finding that the board was able to explain the weighted value it gave to leases when appraising the property.

  • March 27, 2026

    SC Revenue Collection Through Feb. Beat Estimates by $554M

    South Carolina's general fund revenue from July through February outpaced estimates by $554 million, according to the state Board of Economic Advisors.

  • March 27, 2026

    Ex-CEO Sues Former NJ AG Over Tossed RICO Case

    The former CEO of The Michaels Organization, who was indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III, has accused former New Jersey Attorney General Matthew J. Platkin and other members of his office of commencing the prosecution knowing there was no probable cause.

  • March 27, 2026

    Tenn. Revenues Through February $26M Below Forecast

    Tennessee's general fund revenue collection from July through February lagged behind expectations by $26 million, according to the state Department of Finance and Administration.

Expert Analysis

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    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.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    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.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    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.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    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.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    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.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

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    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

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    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

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    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

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    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

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    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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