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State & Local
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June 02, 2026
Fennemore Craig Builds Calif. Presence With Boutique Tie-Up
Fennemore Craig PC has launched its 24th office with the addition of a 15-person team of attorneys and legal professionals from Northern California boutique Reynolds Law LLP.
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June 02, 2026
Alaska Bars Cities From Imposing Tax On Gold And Silver
Alaska will not allow boroughs or cities to impose sales and use tax on gold or silver coins or bullion under a bill that became law without the signature of the governor.
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June 02, 2026
DC Mayor OKs Appeal Process For Property Transfer Taxes
Washington, D.C., would allow a new way to appeal the fair market value, used to calculate transfer and recordation taxes, of properties transferred for no or nominal consideration under legislation signed into law, subject to 30-day congressional review.
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June 02, 2026
Calif. Taxpayer's Unclaimed Property Refund Claim Is Moot
A California taxpayer's unclaimed property tax refund is rendered moot because she received the refund from the state Franchise Tax Board, the Office of Tax Appeals said.
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June 02, 2026
Calif. Mini-Mart's License Properly Suspended, OTA Says
A California mini-mart that failed to keep proper records for cigarette and tobacco sales had its retailer license properly suspended for five days, the state's Office of Tax Appeals ruled.
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June 02, 2026
NH Spreads Out Future Cuts To Biz Tax Carryforward Limits
New Hampshire will spread out future reductions of credit carryforward limits for state business tax purposes under a bill signed by the governor.
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June 02, 2026
Samsung Follows Exxon From NJ To Texas
After less than a year in a new building in New Jersey, Samsung said it plans to move its headquarters to Texas by the end of 2026, wrapping up a more than 40-year run of corporate residency in the Garden State.
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June 02, 2026
Colorado Extends Conservation Easement Income Tax Credit
Colorado is extending its conservation easement tax credit for five years under legislation signed by Gov. Jared Polis.
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June 01, 2026
NY Panel Probes Professor's Challenge Of Remote Tax Bill
New York appellate court justices pressed a New York university professor Monday over his arguments that the state illegally subjected him to income tax for days he worked from his home in Connecticut while the school was closed during the coronavirus pandemic.
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June 01, 2026
No Illinois Stadium Bill For Bears As Legislative Session Ends
The Chicago Bears on Monday kept the door open to staying in Illinois instead of moving to Indiana, hours after the state's Senate failed to act on a tax incentive bill for a proposed stadium before the legislative session ended.
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June 01, 2026
Calif. OTA Says Ken's Foods Lost State Income Tax Shield
Massachusetts-based manufacturer of dressings, sauces and marinades Ken's Foods exceeded the protections of a federal law that shields certain activities from state income tax, the California Office of Tax Appeals said in an opinion released Monday.
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June 01, 2026
Paychex Urges NY Court To Nix Employer Org. Tax Rules
Paychex's interpretation of New York state law, arguing that professional employer organizations should be able to include certain expense reimbursements in their tax calculations, is correct and regulations to the contrary should be overturned, an attorney told a state appellate court Monday.
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June 01, 2026
Conn. Alters Pot Tax, Gives Cities Aid To Cut Property Taxes
Connecticut will change its cannabis tax structure, provide funding to local governments for property tax reductions and make other tax changes under a 2027 budget bill signed by the governor.
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June 01, 2026
$2.6M Refund Denial Yields Confusion, Sunoco Tells NY Court
A New York Tax Tribunal decision prohibiting Sunoco from including its oil sales to third parties intended as inventory exchanges when computing its business activity allocable to New York would result in confusion for other companies, the company told a state court Monday.
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June 01, 2026
Md. Tax Dept. To Study Blockchain Use For Property Disputes
Maryland's Department of Assessments and Taxation will study the use of blockchain technology for verifying real property ownership and assess the technology's potential to help resolve certain property disputes under a bill signed by the governor.
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June 01, 2026
Md. Authorizes Tax Credits For Service Station Conversions
Maryland authorized local governments to grant property tax credits for service stations that are converted to other uses under legislation signed by the governor.
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June 01, 2026
Justices Reject Fla.'s Challenge To Calif. Apportionment Rule
The U.S. Supreme Court declined Monday to weigh Florida's claims that a special apportionment rule in California unconstitutionally discriminates against interstate commerce by penalizing corporations that operate outside California.
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May 29, 2026
Ohio Justices Reject School Boards' Tax Appeal Claims
An Ohio law that bars school boards from appealing decisions involving valuations of properties they don't own or lease to the state Board of Tax Appeals doesn't allow them to bring those cases to county courts instead, the state Supreme Court ruled Friday.
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May 29, 2026
Md. Expands Urban Agriculture Property Tax Credit Eligibility
Maryland loosened eligibility requirements for a local option property tax credit for urban agricultural activities under a bill signed by the governor.
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May 29, 2026
State & Local Tax Takeaways From May
From a New York opinion on federal preemption of a state rule to an argument on income-producing activity in South Carolina and a New Hampshire dispute over capital loss carrybacks in a combined group, May was a busy month for state and local tax cases. Here, Law360 looks at these and other highlights from the past month.
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May 29, 2026
Md. To Study Potential Tax Break For Farm Electricity
Maryland directed its comptroller to study and report on exempting electricity from the state's sales tax when used for certain agricultural purposes under a bill signed by the governor.
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May 29, 2026
La. Panel Tosses Phillips 66's Late Appraisal In Valuation Fight
A Phillips 66 oil refinery can't submit an appraisal that it received in its protest of a $1.72 billion valuation of its property because the company didn't order the appraisal before the deadline to lodge its complaint, a Louisiana appeals court ruled.
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May 29, 2026
Pa. Temporarily Drops Business Income Rule Proposal
A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has been rescinded after years of concerns raised by stakeholders.
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May 29, 2026
Taxation With Representation: Latham, White & Case, Vischer
In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Ltd. says it plans to go public by merging with a special purpose acquisition company, NewHold Investment Corp. III.
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May 29, 2026
NY Tribunal Remands Fight Over Interest In Co.'s Tax Protest
A New York tribunal remanded a dispute over how sales tax overpayments from two market research firms should affect interest in their tax refund claims, saying an administrative law judge needs to examine the issue further.
Expert Analysis
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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.
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Anticipating The Justices' Potential Ruling On Tax Takings
Recent oral arguments in the U.S. Supreme Court case Pung v. Isabella focused on rules for valuation, timing and administrability of tax auction proceeds and whichever method the court adopts for determining just compensation, it will have far-reaching impacts on tax collection, homeowners' equity and the secondary market for tax-foreclosed property, say attorneys at Holland & Knight.
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2 Discovery Rulings Break With Heppner On AI Privilege Issue
While a New York federal court’s recent ruling in U.S. v. Heppner suggests that some litigants’ communications with AI tools are discoverable, two other recent federal court decisions demonstrate that such interactions generally qualify for work-product protection under the Federal Rules of Civil Procedure, says Joshua Dunn at Brown Rudnick.
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What's Right Isn't Always Easy To Swallow: SALT In Review
From vodka warehoused in Maine to Nebraska's new excise on something called kratom, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Calculating Damages In IEEPA Tariff Refund Litigation
To calculate damages in the spate of refund litigation triggered by the U.S. Supreme Court's recent decision invalidating tariffs collected under the International Emergency Economic Powers Act, the central question will be how to determine where in the supply chain their economic burden ultimately came to rest, say analysts at Charles River Associates.