State & Local

  • June 17, 2026

    Kentucky AG Says Kalshi And Polymarket Offerings Are Illegal

    Kentucky's attorney general on Wednesday lodged three lawsuits accusing prediction market platforms Kalshi and Polymarket, and online casino platform VGW, of violating the state's consumer protection and gambling laws by offering unlicensed sports wagering in the state, and running illegal and addictive sweepstakes casino websites.

  • June 17, 2026

    Tractor Supply Wrongly Shifted Income, SC Court Affirms

    South Carolina's tax agency did not exceed its authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce state corporate tax liability, an appellate panel affirmed Wednesday.

  • June 17, 2026

    DOJ's Pot Shift Leaves Key Questions For Cannabis Industry

    The Trump administration's recent moves to relax federal restrictions on marijuana through the administrative process will have unclear ramifications for all industry players unless Congress steps in to rewrite cannabis law, attorneys heard Wednesday.

  • June 17, 2026

    The World's Biggest Data Center Market Is At A Crossroads

    Public opposition has put Virginia's long-held status as a key hub for data center development in jeopardy, and the industry is likely to turn against the state if lawmakers decide to remove a much-loved tax break, according to a DLA Piper land-use partner.

  • June 17, 2026

    Mich. Court Says Rental Cap Affects Senior Care Home Value

    The Michigan tax tribunal wrongly ruled that a senior care facility's low-income units shouldn't be considered when assessing the property, a state appeals court panel said, remanding the case back to determine its valuation considering the rental restrictions.

  • June 17, 2026

    Pa. Land Trust's Exemption Must Be Revisited, Court Rules

    A Pennsylvania trial court must reconsider the charitable use of land owned by a trust under an analysis provided by the appellate Commonwealth Court and reevaluate whether the land is eligible for a charitable tax exemption, the appellate court ruled Wednesday.

  • June 17, 2026

    NY Offers Penalty, Interest Relief For Tax Decoupling Changes

    New York taxpayers can receive penalty and interest relief if they file amended returns to reflect the state's recent decoupling from certain federal tax deductions, according to guidance from the state tax agency.

  • June 17, 2026

    Fla. Creates Special District With Power To Levy Property Tax

    Florida established an independent special district in Hillsborough County that may impose taxes, including property taxes if approved by voters in a referendum, under a bill signed by Gov. Ron DeSantis.

  • June 17, 2026

    Tenn. Revenues Through May Rise $482M From Estimates

    Tennessee's general fund revenue from July through May exceeded forecasts by $482 million, according to the state Department of Revenue.

  • June 16, 2026

    Illinois Adds Taxes On Digital Ads, Crypto, Prediction Markets

    Illinois will tax digital advertising, social media platforms, cryptocurrency, prediction markets and more under a nearly $56 billion budget signed Tuesday by Democratic Gov. JB Pritzker.

  • June 16, 2026

    Va. Budget Deal Sets 2027 Launch For Retail Cannabis

    Virginia's governor and lawmakers on Tuesday announced an agreement to tax and regulate the sale of adult-use cannabis with sales beginning in July 2027.

  • June 16, 2026

    Fla. Decouples From 2025 Fed. Law's Corporate Tax Breaks

    Florida, citing what legislators identified as the negative revenue impacts of corporate tax breaks in last year's federal budget bill, will decouple from many of those breaks under legislation signed by Republican Gov. Ron DeSantis.

  • June 16, 2026

    Building's $108M Taxable Value Too High, Minn. Justices Told

    A Minnesota office building was overvalued at $108 million, its owner told the state Supreme Court, challenging the state tax court's reconciliation of competing appraisers' conclusions and other matters.

  • June 16, 2026

    NY Tax Revenue Through May Grows By $1.15B

    New York's tax collection in April and May exceeded the total from the same period last fiscal year by $1.15 billion, according to the state's tax department.

  • June 16, 2026

    NH Clarifies Biz Tax Return Extensions, Penalty Waivers

    New Hampshire business enterprise taxpayers may receive extensions to file returns and may have penalties waived if they file a return within the extension window, according to amended regulations adopted by the state Department of Revenue Administration.

  • June 16, 2026

    Ill. Total Revenues Through May Exceed Estimate By $202M

    Illinois total revenues from July through May beat forecasts by $202 million, according to a report released by the state Office of Management and Budget.

  • June 16, 2026

    Neb. Receipts Through May Trail Forecast By $178M

    Nebraska's net receipts from July through May underperformed expectations by $178 million, according to a report by the state Department of Revenue.

  • June 15, 2026

    DC Court OKs $6M Tax Bill For Merger Property Transfer

    The 2002 title transfer of a Washington, D.C., property resulting from the merger of a partnership and a limited liability company was subject to the district's real estate recordation and transfer taxes, an appeals court ruled, affirming a $6 million assessment.

  • June 15, 2026

    Hawaii Exempts Some From Cap On Green Energy Tax Credit

    Hawaii will exempt certain projects finished in 2026 from a newly enacted cap on a renewable energy tax credit under an executive order issued by its governor.

  • June 15, 2026

    Ky. General Revenue Through May Rises $185M

    Kentucky's general fund receipts from July through May outpaced the same period last fiscal year by $185 million, according to the state Department of Revenue.

  • June 15, 2026

    Va. Revenues Through May Up $1.8B From Last Year

    Virginia's general fund revenue collected from July through May was $1.8 billion higher than the same period last year, according to the state Department of Taxation.

  • June 15, 2026

    Del. House Approves Entertainment Production Tax Credits

    Delaware would provide tax credits for qualified film, television and other entertainment production activities under a bill unanimously approved by the state House of Representatives.

  • June 15, 2026

    NJ Tax Revenue Through May $2.8B Higher Than Last Year

    New Jersey's general fund revenue collection from July through May outpaced last year by $2.8 billion, according to the state Department of the Treasury. 

  • June 15, 2026

    Justices Won't Review Trump's First-Term China Tariff Hikes

    The U.S. Supreme Court refused Monday to review a case challenging tariffs that President Donald Trump installed and increased on Chinese goods during his first term.

  • June 15, 2026

    High Court Won't Review Ga. Justices' Ruling On Runoff Fees

    The U.S. Supreme Court refused Monday to take up property owners' challenge of a Georgia Supreme Court ruling that left them on the hook for stormwater utility bills by classifying the charges as fees rather than taxation that the owners alleged was unconstitutional.

Expert Analysis

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

    Author Photo

    Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.

  • NY Tax Talk: Sourcing, Retroactivity, Information Services

    Author Photo

    Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

    Author Photo

    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

    Author Photo

    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

    Author Photo

    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

    Author Photo

    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

    Author Photo

    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

    Author Photo

    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

    Author Photo

    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

    Author Photo

    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

    Author Photo

    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

    Author Photo

    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

    Author Photo

    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

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