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State & Local
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June 04, 2026
Fla. Net Revenue Through April Tops Forecast By $354M
Florida's net general revenue collection from July through April beat an estimate by $354 million, according to the state Office of Economic and Demographic Research.
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June 04, 2026
Colo. To Require More Fiscal Info On Ballot Measures
Colorado's voter information guide will indicate which areas of government funding would be affected by ballot measures that boost state expenditures under legislation signed by Gov. Jared Polis that was scaled back from its original version.
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June 04, 2026
Colo. Changes Mobile Home Tax Rules, Drops Exemption Hike
Colorado will change processes related to delinquent mobile home property taxes under legislation signed by Gov. Jared Polis but will not boost the exemption for mobile homes as proposed in the original version of the bill.
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June 04, 2026
Colo. OKs Penalties For False Property Valuation Statements
Colorado could impose criminal penalties on owners of nonresidential property who willfully give false valuation information to county authorities under legislation signed into law by Gov. Jared Polis.
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June 03, 2026
NYC 2nd Home Tax Raises Residency, Co-Op Value Questions
A tax on high-value second homes in New York City slated to take effect in the coming months could lead to disputes over whether such a property qualifies as a primary residence and how the value of a cooperative is determined.
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June 03, 2026
Iowa Creates Sales Tax Break For Nuclear Energy Facilities
Iowa nuclear energy facilities that are beginning or restarting operation are eligible for a sales tax exemption on purchases of materials under a law signed by the governor.
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June 03, 2026
Calif. OTA Says $500K Was Taxable S Corp. Distribution
A California resident who was the sole shareholder of two S corporations received a taxable distribution from one of the companies in excess of his stock basis, the state Office of Tax Appeals ruled, backing a state tax agency.
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June 03, 2026
Minn. Justices OK Liquor Retailer's 6-Year Sales Tax Bill
Minnesota's revenue commissioner properly applied the statute of limitations when hitting a liquor retailer with a $639,000 assessment for substantial underreporting of sales over six years, the state's Supreme Court ruled Wednesday, affirming a state tax court decision.
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June 03, 2026
USTR Floats Double-Digit Tariffs On Basis Of Forced Labor
Sixty economies are facing added tariffs of either 10% or 12.5% on their exports to the U.S. following investigations by the U.S. Trade Representative's Office into countries' protections against the importing of goods produced with forced labor.
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June 03, 2026
Iowa To Impose 6% Severance Tax On Oil And Gas Producers
Iowa will impose a 6% severance tax on the value of oil and gas upon extraction and enact measures to promote energy development under legislation signed by the governor.
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June 03, 2026
La. Museum Hotel Tax Dispute Remanded By Justices
The Louisiana Appellate Court must hear unconstitutionality arguments in a property tax dispute between Orleans Parish and a hotel operated by a nonprofit World War II museum, the state Supreme Court said in remanding the case.
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June 03, 2026
Okla. Gov. Vetoes Solar Power Property Tax Break Exclusion
Oklahoma's governor pocket vetoed a bill that would have excluded solar power companies and battery energy storage systems from a property tax exemption for manufacturing facilities.
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June 03, 2026
Colo. Calls Hearing On Marijuana Tax Rule Restructure Plan
A proposed restructuring of rules on Colorado's retail marijuana taxes is scheduled for a rulemaking hearing June 30, the state tax department said.
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June 03, 2026
Ex-NRA Chief LaPierre Loses Appeal Of $4.4M Fine, Ban
A New York state appellate panel upheld a Manhattan jury verdict against former National Rifle Association chief Wayne LaPierre for alleged misconduct, including $4.4 million in monetary damages and a ban on him serving in leadership at the gun group for a decade.
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June 03, 2026
San Diego Ballot Measure For Empty Homes Tax Trailing
A ballot measure in San Diego to tax vacant homes was failing Wednesday to win the majority of votes required for passage, according to unofficial preliminary results with most votes still uncounted.
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June 03, 2026
La. Bars Legislative Motions To OK Nonuniform Tax Measures
Louisiana adopted a rule barring motions to pass legislative measures to enact, change or repeal sales and use tax exemptions, exclusions, credits or rebates that would result in nonuniform state and local tax bases, subject to waiver by either chamber, under a unanimously approved legislative resolution.
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June 02, 2026
'Tax 1st, Plan 2nd' School Funding Fee Unlawful, Panel Told
Counsel for two certified classes of residents and homeowners told a North Carolina state appeals court Tuesday that they should be handed a new jury trial, as a county neglected state statute when it extracted millions of dollars in impact fees from local families without a clear plan on how to spend those funds.
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June 02, 2026
Ill. Lawmakers OK Targeted Ad Tax, Social Media Platform Fee
Illinois would tax digital advertising, social media platforms, cryptocurrency, prediction markets and more under a nearly $56 billion budget on the desk of Democratic Gov. JB Pritzker.
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June 02, 2026
Mo. Appeals Court Fast-Tracks Tax Phaseout Plan Challenges
A Missouri appeals court said it will quickly hear arguments on a ballot measure slated for August to phase out Missouri's income tax in favor of broader sales taxes following a circuit court's rejection of challenges to the proposal.
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June 02, 2026
Alaska Co. Wasn't Doing Business In Calif., OTA Says
A company that owned and rented property in Alaska was not doing business in California even though it had a California address, the state Office of Tax Appeals found, reversing a state tax agency ruling that it owed franchise tax.
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June 02, 2026
Fla. Seeks Voter Approval Of Homestead Exemption Increase
Florida would increase the amount of its homestead tax exemption and aim to fully exempt homesteads under a resolution passed by the state Legislature on Tuesday that will have a proposed constitutional amendment go to voters in November.
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June 02, 2026
Minn. Childcare Center Property Tax Break OK'd By Court
A Minnesota childcare center was entitled to a property tax break as an educational facility, the Minnesota Tax Court said, rejecting a county's argument that the school did not meet a deadline for a filing with the county before appealing to the court.
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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.
Expert Analysis
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E-Discovery Quarterly: Rulings On Relevance Redactions
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.
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A Bad Idea, And Another, And Another: SALT In Review
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.
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Section 1983 Has Promise After End Of Nationwide Injunctions
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.
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Playing Soccer Makes Me A Better Lawyer
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.
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Adapting To Private Practice: From ATF Director To BigLaw
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.
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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.