State & Local
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September 04, 2026
4 Books Transfer Pricing Economists Think You Should Read
What do transfer pricing experts — economists, specifically — do in the summer? In July, many of them attend the National Association for Business Economics' annual transfer pricing symposium and discuss their favorite books with Law360 during the coffee breaks. Others were kind enough to do it during their regular work hours. Here, Law360 looks at four of their picks.
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September 04, 2026
Pfizer Can't Cut Ala. Tax With Shuffled Loans, Court Affirms
Pfizer cannot reduce its Alabama corporate income tax liabilities by deducting $658 million in interest payments made to an Irish affiliate that shuffled them to Luxembourg affiliates as tax-free dividends, the Alabama Court of Civil Appeals said Friday, affirming a lower court's decision.
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September 04, 2026
Ohio Bill Would Bar Property Tax Breaks For Data Centers
Ohio would prohibit new property tax breaks for data centers, including facilities used for mining cryptocurrency, under legislation introduced in the state House.
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September 04, 2026
Ala. Tax Revenues Through August Up $420M From Last Year
Alabama's tax collections from October through August were $420 million ahead of the same period last fiscal year, according to the state Department of Revenue.
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September 04, 2026
Mass. Tax Revenue Through August Up $760M From Last Year
Massachusetts tax collections in July and August were $760 million ahead of the same period in the preceding fiscal year, according to a report by the state Department of Revenue.
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September 04, 2026
Miss. Revenues Through Aug. Up $72M From Estimates
Mississippi's total general fund revenues in July and August were $72 million head of forecasts, according to the state Department of Revenue.
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September 03, 2026
NY Tribunal Upholds Tax On Co.'s Doc Management Services
A company's sales of cloud-based document management services to law firms and financial service businesses constitute sales of taxable prewritten software, the New York State Tax Appeals Tribunal ruled in a decision released Thursday.
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September 03, 2026
Neb. Justices Urged To Allow $16M Gains Exclusion For Trust
A trust set up by a former Union Pacific executive should receive a $16 million capital gains exclusion despite the shares at issue being indirectly transferred to the trust as part of a corporation, the Nebraska Supreme Court was told.
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September 03, 2026
Mich. Factory Denied Tax Break For Temperature Control
A Michigan fabrication business isn't eligible for an industrial processing exemption for use tax imposed on gas and electricity used to keep the company's machines at certain temperatures to maximize their lifespan, the state's Tax Tribunal ruled.
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September 03, 2026
NH Total Receipts Up $6M From Budget Estimate
New Hampshire's total receipts from July and August outpaced forecasts by $6 million, according to the state Department of Administrative Services.
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September 03, 2026
Fla. Net Revenue In July Lags Estimate By $16M
Florida net revenue collection in the first month of the 2027 fiscal year was $16 million under forecasts, the state's Office of Economic and Demographic Research said in a report released Thursday.
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September 03, 2026
Kansas August Tax Collections Beat Estimate By 9.4%
Kansas' tax collections for August exceeded the budget forecast for the month by about $66.5 million, or 9.4%, according to the state Division of the Budget.
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September 02, 2026
NJ Urges Justices To Resolve Kalshi Sports Betting Split
New Jersey regulators on Wednesday asked the U.S. Supreme Court to address the newly emerged circuit split around prediction market regulation, filing a long-awaited petition that challenged a Third Circuit decision blocking the state from pursuing Kalshi's sports event contracts as unlicensed bets.
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September 02, 2026
Ohio Board Finds Woman's Gains From Biz Sale Deductible
An Ohio woman can take a business income deduction for capital gains received from selling equity interest in a C corporation, the Ohio Board of Tax Appeals ruled Wednesday.
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September 02, 2026
Colo. Voters To Decide On $2B Graduated Tax Plan
Colorado would adopt graduated income tax rates, cutting taxes for most residents while boosting rates for high earners, under an initiative approved for the November ballot that would raise $2 billion for healthcare, education and childcare efforts.
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September 02, 2026
Mo. Tax Dept. Explains Limits Of Medical Equipment Tax Break
Certain items that can be used in healthcare settings, including bedside commodes and Hoyer lifts, don't qualify as durable medical equipment that is exempt from Missouri sales tax, the state Department of Revenue said.
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September 02, 2026
Mo. Says Sales Of Medical Records On CDs Not Taxable
A company's sales of medical records via CDs aren't subject to Missouri sales tax because the true object of the transactions is for customers to obtain nontaxable records instead of taxable tangible personal property, the state Department of Revenue said.
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September 02, 2026
Ark. Revenue Through August Up $31M From Forecast
Arkansas' net available general revenue in July and August was $31 million better than forecast, according to the state Department of Finance and Administration.
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September 02, 2026
Pa. Revenue Trails Forecast By $22M Through Aug.
Pennsylvania's general fund revenue collection in July and August fell short of an estimate by $22 million, according to the state Department of Revenue.
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September 02, 2026
Texas Revenues In Fiscal Year 2026 Up $3B From Estimate
Texas' total net revenue from September 2025 through August beat estimates by $3 billion, according to the state Comptroller's Office.
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September 02, 2026
W.Va. Revenue Beats Forecast By $46M Through Aug.
West Virginia's general fund revenue collected in July and August outpaced an estimate by $46 million, according to the state's Budget Office.
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September 02, 2026
No Tax Break For SC Homeowner With Nonresident Wife
A South Carolina homeowner was correctly denied a property tax rate for owner-occupied primary residences because his spouse was a resident of another state at the time, an administrative law judge ruled.
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September 01, 2026
Calif. Panel Signals SF Vacancy Tax Is Barred By State Law
A California state appeals court panel appeared primed Tuesday to strike down San Francisco's tax on vacant residential units, as a justice repeatedly cast doubt on the city's claims that the levy isn't preempted by state law.
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September 01, 2026
Fla. Defends Airline Tax Method Targeted By JetBlue
A Florida state court was right to reject JetBlue's challenges to the state's method for apportionment of airline income, including receipts from flights over offshore areas, the state Department of Revenue told an appeals court, saying the method is constitutional.
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September 01, 2026
Biz Groups Ask Texas Justices To Bar Tax On Stored Oil
If the Texas Supreme Court rules that counties can levy personal property tax on oil slated for export, the decision could be damaging to the state's economy and a boon for other states, the U.S. Chamber of Commerce and other business groups said.
Expert Analysis
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
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Revamped Opportunity Zones Can Aid Clean Energy Projects
The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.
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Sales And Use Tax Strategies For Renewables After OBBBA
With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.