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State & Local
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June 09, 2026
Fiserv Unit Urges Ohio Justices To Rule In Sales Tax Case
The Ohio Supreme Court should rule on the remaining sales tax issues in a Fiserv subsidiary's case, despite the Board of Tax Appeals remanding the case to the tax commissioner for further analysis, the subsidiary told the court Tuesday.
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June 09, 2026
Neb. Tax Board Upholds Hotel's $1.8M Valuation
Nebraska's tax board upheld the $1.8 million valuation of a hotel, saying that testimony from the property owner's corporate officer didn't warrant cutting its appraisal by more than $1 million.
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June 09, 2026
Colo. Transportation Funding Shift Backers Won't Scrap Plan
Proponents of a Colorado ballot initiative to shift hundreds of billions of dollars in state funding toward road and highway costs said Tuesday they will not drop the measure as hoped for by supporters of recently enacted legislation aimed at staving off the proposal's impact on state finances.
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June 09, 2026
NHL Team Plans Move To New Arena In Dallas Suburb
The Plano, Texas, City Council has approved a letter of intent with the Dallas Stars on plans to build the NHL team a new arena, signaling a move from the downtown Dallas arena where they have played since 2001.
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June 09, 2026
NJ Assembly Bill Seeks Temporary Surtax On Tariff Refunds
New Jersey would establish a temporary surtax on businesses that receive refunds of tariffs imposed by President Donald Trump under the International Emergency Economic Powers Act, which were struck down by the U.S. Supreme Court this year, as part of a bill introduced in the state Assembly.
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June 09, 2026
The Law360 400: A Look At The Top 100 Firms
The race to build the legal industry's largest law firm accelerated in 2025, with major firms leaning on mergers, lateral hiring and strategic expansion to climb the ranks of the Law360 400.
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June 09, 2026
Ind. Revenue Through May Up $449M From Estimate
Indiana's general fund revenue collection from July through May outpaced an estimate by $449 million, according to the state Department of Revenue.
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June 09, 2026
Mo. Revenue Collection Through May $257M Behind Last Year
Missouri's general fund revenue collection for July through May underperformed the same period last year by $257 million, the state Department of Revenue reported.
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June 09, 2026
Longtime Gibson Dunn Tax Partner Joins Paul Weiss In DC
Paul Weiss Rifkind Wharton & Garrison LLP has hired a tax partner from Gibson Dunn & Crutcher LLP who spent over 15.5 years there advising investment funds, private equity sponsors and other clients on tax planning issues.
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June 08, 2026
World Cup Tax Plan Posed Huge Challenges, NJ Official Says
A proposal to temporarily increase New Jersey's sales tax rate and impose surcharges on a variety of other services during the FIFA World Cup would have presented the state's tax agency with tremendous challenges, the director of the state's division of taxation said Monday.
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June 08, 2026
Mass. Taxpayer's Penalty Upheld Despite Hardship Claim
A Massachusetts taxpayer is not eligible for an abatement of penalty and interest on his income tax payments that were late, despite his claims that financial hardships affected his ability to pay, the state Tax Board said in a ruling released Monday.
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June 08, 2026
Colorado To Cut Fuel Taxes If Road Funding Shift Passes
Colorado will adjust its transportation funding and cut taxes that fund highway needs under legislation signed by Gov. Jared Polis aimed at avoiding a potential budget crunch from a proposed ballot measure.
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June 08, 2026
NJ Court Upholds Value Of Properties Near Reservoir
New Jersey property owned by the city of Newark was properly valued at its highest and best use as open space with public access for recreational use, a state appeals court said Monday.
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June 08, 2026
Mo. Justices Won't Revisit Redo Of Sales Tax Ballot Measure
The Missouri appellate court's rewriting of a ballot measure's language for a proposed constitutional amendment that would phase out Missouri's income tax will remain, as the state Supreme Court declined Monday to revive a case challenging the measure.
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June 08, 2026
Ariz. Authorizes Special Tax Districts To Fund Infrastructure
Arizona authorized the formation of special taxing districts to fund infrastructure projects with revenue from property taxes and other sources under a bill signed by the governor.
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June 08, 2026
RI House Approves Surtax On High Incomes
Rhode Island would enact a surtax on income over $1 million under a budget bill passed by the state House and headed to the state Senate.
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June 08, 2026
Energy Transactions Atty Returns To McGuireWoods In SF
A senior vice president with Aon's global mergers and acquisitions and transactions solutions team has rejoined McGuireWoods LLP as a partner in San Francisco, the firm announced Monday.
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June 08, 2026
Ala. Net Tax Collections Through May Up $301M
Alabama's tax collection from October through May outpaced the same period last year by $301 million, according to a report by the state Department of Revenue.
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June 08, 2026
Ark. Revenue Through May Beats Forecast By $10M
Arkansas' net general revenue collection from July through May was $10 million higher than estimated, according to the state Department of Finance and Administration.
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June 08, 2026
Mass. Revenue Through May Beats Estimate By $1.8B
Massachusetts' general fund revenue collection from July through May exceeded a forecast by $1.8 billion, according to the state Department of Revenue.
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June 08, 2026
Conn. Expands Solar Energy System Tax, Limits Exemption
Connecticut expanded the scope of a tax on solar energy systems and limited a property tax exemption for solar energy facilities under a bill signed by the governor.
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June 08, 2026
Colo. Allows Water's Edge Elections For Affiliated Groups
Colorado will allow certain corporate taxpayers to make a water's edge election to determine their appropriated shares of affiliates' net business incomes and implement other tax changes under legislation signed by Gov. Jared Polis.
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June 05, 2026
Calif.'s Global Reporting Bill Could Embolden Other States
A California bill that would require multinational corporations to report their global profits could spark similar legislation across the U.S. if lawmakers of revenue-hungry states perceive shortcomings in federal and international efforts to tackle profit shifting.
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June 05, 2026
Ind. Extends Gas Use, Excise Tax Suspension To July
Indiana will extend its suspension of gasoline use and excise taxes by another month under an executive order signed by the governor to address rising fuel costs driven by the Iran war.
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June 05, 2026
Philly Mayor's Hotel, Ride-Share Taxes Nixed By Council
Philadelphia would not increase its tax on hotel stays in the city, impose a tax on ride-sharing or impose a tax on retail deliveries in the city in a draft 2027 budget passed by the City Council without the mayor's tax proposals.
Expert Analysis
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NY Times Word Puzzles Make Me A Better Lawyer
Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.
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Law School's Missed Lesson: Diagnose Before Arguing
Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.
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Judges On AI: How Courts Can Survive The Tech Revolution
Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.
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A Ruling That Defies Logic In New York: SALT In Review
From a ruling on P.L. 86-272 in New York state to the Illinois governor's call to defund his state's independent tax tribunal, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 AI Adoption Mistakes GCs Should Avoid
The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.
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4 Emerging Approaches To AI Protective Order Language
Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.
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Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved
While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady.
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Speed Jigsaw Puzzling Makes Me A Better Lawyer
My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.
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2 AI Snafus Show Why Attys Can't Outsource Judgment
The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.
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Do Androids Dream Of Paying No Taxes? SALT In Review
From tax incentives for data centers to Washington state's new income tax on high earners, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Improving Well-Being In Law, 10 Years After Landmark Study
An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.
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Mitigating Multistate Risks As California Expands Tax Reach
Though California's new sourcing rules and extension of the pass-through entity election have created uncertainty, practitioners should file protective returns to respect the law's ambiguity and take certain other steps to protect clients from the costs of losing a future audit, says attorney Delina Yasmeh.
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E-Discovery Quarterly: Recent Rulings On ESI Control
Several recent federal court decisions have perpetuated a split over what constitutes “control” of electronically stored information — with judges divided on whether the standard should turn on a party's legal right or practical ability to obtain the information, say attorneys at Sidley.