State & Local

  • 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.

  • March 27, 2026

    Ariz. House Panel OKs Making Tax Dept. Report New Stances

    Arizona's tax department would have to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced by a state House committee.

Expert Analysis

  • Bar Exam Reform Must Expand Beyond A Single Updated Test

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    Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.

  • A Simple Way Courts Can Help Attys Avoid AI Hallucinations

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    As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.

  • New NY Residential Real Estate Rules May Be Overbroad

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    New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.

  • Budget Act's Deduction Limit Penalizes Losing Gamblers

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    A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.

  • The Legal Education Status Quo Is No Longer Tenable

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    As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.

  • 6 Questions We Should Ask About The Trump Trade Deals

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    Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.

  • A Bad Idea, And Another, And Another: SALT In Review

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    From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    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.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    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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