State & Local

  • June 04, 2026

    Calif. Allows Extra Sales Tax In Two Counties To Go To A Vote

    California allowed residents of Los Angeles and Contra Costa counties to vote in Tuesday's election on whether to allow additional transactions and use taxes above the 2% statutory cap under a bill signed by Gov. Gavin Newsom.

  • June 04, 2026

    Colorado Suspends Legislative Interim Tax Policy Committee

    A Colorado interim tax panel, along with several other interim committees, will temporarily cease activities under legislation signed by Gov. Jared Polis.

  • June 04, 2026

    Texas Tax Revenues Through May Up $1B From Last Year

    Texas' total revenue from September through May outpaced the same period last year by $1.11 billion, according to the state Comptroller's Office.

  • June 04, 2026

    NY AG Must Preserve Cohen Docs In Trump's Civil Fraud Case

    The New York state trial court judge overseeing President Donald Trump's civil fraud case granted his request to preserve notes from private meetings between state litigators and Trump's former attorney Michael Cohen after the key witness said he felt "pressured" to testify.

  • June 04, 2026

    W.Va. Revenues Beat Forecast by $314M

    West Virginia's general fund collection from July through May outpaced estimates by $314 million, according to the state Department of Revenue.

  • June 04, 2026

    La. House Requests Study Of Seller Tax Remittance Benefits

    Louisiana asked its Department of Revenue to study the benefits sellers receive from compensation for remitting state and local sales and use and excise taxes compared with the costs incurred from certain transaction fees under a resolution unanimously approved by the state House of Representatives.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • 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.

  • The People Will Not Have Their Say: SALT In Review

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    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.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    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.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    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.

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

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    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.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    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.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    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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