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State & Local
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April 02, 2026
Ore. Appeal Clock Started When Notice Was Read, Court Says
The 90-day window to appeal the removal of a special assessment on a couple's property began when the taxpayers opened and read the mailed disqualification notice, the Oregon Tax Court said, rejecting a county assessor's move to dismiss their case.
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April 01, 2026
Facebook Users Lose Cert. Bid In Tax-Data Collection Fight
A California federal judge has refused to certify proposed classes of consumers accusing Meta Platforms Inc. of illegally collecting sensitive financial data from tax preparation websites, finding that the currently proposed classes are "significantly" broad and would likely invite statute-of-limitations defenses that would require "extensive individual inquiries" into each class member.
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April 01, 2026
NY Tax Changes Up In Air As Budget Talks Stretch On
New York's budget negotiations stretched past Wednesday's deadline, leaving unresolved the fate of tax policies that include potential pass-through-entity tax changes and rate increases on high-income earners and businesses.
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April 01, 2026
Wash. Clarifies Tech Services Subject To Expanded Sales Tax
Washington state clarified which activities and services are subject to its sales tax as expanded by a 2025 law, which made the levy apply to a variety of services in the technology sector, under a bill signed by the state's governor.
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April 01, 2026
SC Authorizes Gradual Elimination Of Individual Income Tax
South Carolina will change its individual income tax structure starting in tax year 2026, imposing a rate of 1.99% on income of up to $30,000 and 5.21% on income of $30,000 and over, under a bill signed by the governor.
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April 01, 2026
Mo. Senate Panel Eyes Income Tax Phaseout Via Sales Tax
A plan to phase out Missouri's individual income tax while giving lawmakers the ability to broaden sales tax would boost the state's economic standing and make the tax code more transparent, proponents told the state Senate's economic development committee Wednesday.
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April 01, 2026
MTC Panel Advances Broadcasting Tax Rule Clarification
A Multistate Tax Commission panel revised and advanced a draft update Wednesday to its proposed model rule on the sourcing of broadcasting regulations to explicitly address revenue from streaming and internet content.
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April 01, 2026
Oregon Clarifies Tax Court Magistrate Representation Rules
Oregon will clarify and consolidate its laws on representation of taxpayers before the magistrate division of the state tax court under a bill signed by the governor.
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April 01, 2026
Mich. Appellate Court Won't Reconsider Energy Co.'s Tax Bill
A Michigan energy company's electricity sales were correctly sourced to Michigan despite the sales being made wholesale to an interstate transmission grid operator, a state appellate court ruled as it affirmed the company's $8 million income tax bill.
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April 01, 2026
Maine Revenues Through Feb. Lag $112M Behind Forecast
Maine revenues from July through February underperformed estimates by $112 million, according to the state Department of Finance and Administrative Services.
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April 01, 2026
RI Tax Dept. Adopts Regs For Fed. Law Decoupling
Rhode Island's Department of Revenue adopted regulations to implement the state's decoupling from recent federal tax changes for corporate and personal income tax purposes for tax year 2025 and earlier.
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April 01, 2026
Oregon Authorizes $1M In Tax Credits For New Banks
Banks that are new to the state of Oregon will be eligible for tax credits worth up to $1 million under legislation signed by the governor.
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April 01, 2026
Oregon Extends Pass-Through Entity SALT Cap Workaround
Oregon pass-through entities have the option of a workaround of the federal cap on deductions for state and local tax payments for two more years under legislation signed by the governor.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.