State & Local
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October 06, 2026
Mass. Revenue Through Sept. $147M Over Estimate
Massachusetts' general revenue fund collection was $147 million better than expected, according to the state Department of Revenue.
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October 05, 2026
Illinois' Curbs On Kalshi Sports Contracts Blocked For Now
An Illinois federal judge temporarily blocked the state from enforcing its gambling license requirements against Kalshi and Coinbase on Friday, saying that the companies' core sports betting contracts are likely federally regulated swaps.
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October 05, 2026
Tory Burch Investors' Assets Not Sourced to Calif., OTA Says
Nonresident investors in the fashion brand Tory Burch do not owe California tax on part of the gain from selling their stake in the company, the state Office of Tax Appeals said Monday in consolidated opinions that overruled the findings of the tax agency.
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October 05, 2026
REIT Can't Reuse Eliminated Dividends, Calif. OTA Says
California's tax code allows a real estate investment trust to eliminate dividends from a taxable subsidiary with which it is unitary, but it is not allowed to claim the dividends-paid deduction on those same dividends, the state Office of Tax Appeals said in an opinion released Monday.
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October 05, 2026
Calif. Cannabis Co. Owner Not Liable For Tax As Transferee
A California man who was the single member of a cannabis company is not liable as a transferee for the company's unpaid tax, despite being paid $200,000 in consultant fees, the state Office of Tax Appeals said in a ruling released Monday.
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October 05, 2026
Bilzin Sumberg Expands Tax Practice With Nelson Mullins Atty
Bilzin Sumberg Baena Price & Axelrod LLP has expanded its tax and private wealth practice with the addition of a Miami-based partner from Nelson Mullins Riley & Scarborough LLP.
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October 05, 2026
Mont. Revenues Through Sept. $30M Up From Last Year
Montana's general fund revenue from July through September was $30 million higher than the same period last fiscal year, according to the state Department of Revenue.
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October 05, 2026
Minn. Court Wrong To OK Childcare Tax Break, County Says
A Minnesota childcare center missed a statutory filing deadline for a property tax break and thus should not be allowed the deduction, the state's largest county told the state Supreme Court, urging it to reverse a state tax court decision.
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October 05, 2026
Calif. LLC's Property Sale Qualifies For Deferral Of Gain
A California LLC that was formed by several S corporations to purchase an investment property is eligible for a deferral of gain after selling the property, the state Office of Tax Appeals said in a ruling released Monday.
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October 05, 2026
Texas Revenues In September 11% Ahead Of Last Year
Texas' total revenues in September outpaced last year's by 11%, the state comptroller said.
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October 05, 2026
NJ Should Allow Co.'s S Corp. Election, Co. Claims
The New Jersey Tax Court should allow a Missouri company's retroactive S corporation election after the company made a clerical error and filed the election for the wrong dates, the company said in a complaint.
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October 05, 2026
Kansas Receipts Top Estimate By $174M Through Sept.
Kansas' total receipts from July through September were $174 million higher than an estimate, according to the state's Division of the Budget.
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October 05, 2026
Justices Won't Hear Corporate Transparency Act Challenges
The U.S. Supreme Court on Monday declined to hear two cases challenging the Corporate Transparency Act, a law designed to establish a national beneficial ownership registry for law enforcement agencies investigating shell companies that was severely curtailed by the U.S. Department of the Treasury.
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October 05, 2026
Mo. Commission OKs Religious Tax Break For Vacant Land
Undeveloped properties that are used by religious and charitable organizations qualify for a property tax exemption, the Missouri State Tax Commission ruled, saying there is no prohibition against vacant land being exempt from tax.
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October 05, 2026
Justices Decline To Weigh Travel Co.'s Challenge To Wis. Tax
The U.S. Supreme Court declined on Monday to take up a travel company's claims that its provision of travel services sold by Wisconsin-based agents through an online portal qualified for a federal law's protections against state income tax.
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October 02, 2026
NJ Tax Court Axes Challenge To Internet Activity Tax Rules
The New Jersey Tax Court tossed a trade group's challenge to the state's regulations that outline when an out-of-state company's internet activities exceed a federal law's protections against state income taxes, saying the rules weren't preempted by federal law.
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October 02, 2026
Signatures For Colo. Graduated Tax Plan Valid, Court Told
Signature gatherers for a Colorado ballot measure for graduated income tax rates followed all state laws aimed at preventing fraud, election officials and the measure's backers told a state court, urging it to reject a challenge to the validity of thousands of signatures.
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October 02, 2026
State & Local Tax Takeaways From September
Action in the state and local tax world in September was centered in courthouses in Massachusetts, Texas, California and elsewhere. Here, Law360 looks at highlights from the past month.
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October 02, 2026
DC Hikes Revenue Collection Estimate by $213M For 2026
Washington, D.C.'s chief financial officer said that the district expects to collect $213 million more in revenue in fiscal year 2026 than in 2025 but lowered its revenue estimate for fiscal year 2027.
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October 02, 2026
Dems Slam Proposed Limit On Tax Credits For Immigrants
A group of Democratic senators urged the U.S. Department of the Treasury to scrap proposed rules that would cut off refundable tax credits to certain immigrants living in the U.S. legally, arguing that the guidance oversteps regulatory authority and would create a "byzantine" system.
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October 02, 2026
W.Va. Revenue Through Sept. $62M Up From Forecast
West Virginia's general fund revenue collection from July through September was $62 million higher than expected, according to the State Budget Office.
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October 02, 2026
Taxation With Representation: Hogan Lovells, Davies, Sidley
In this week's Taxation With Representation, semiconductor company Advanced Micro Devices buys AI model developer and research lab World Labs, Brixmor Property Group and private investment management firm Everview Partners acquire Slate Grocery REIT, and cyberintelligence company REDLattice merges with blank check company Bold Eagle Acquisition Corp.
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October 01, 2026
Texas Moving To Fix Data Process Rule To Prevent Double Tax
Texas' tax agency will propose an amendment to its marketplace selling rule to remove certain fees from its definition of taxable data processing services, the state's comptroller said, adding that the current policy acts as a double tax on businesses and customers.
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October 01, 2026
Kilpatrick Adds Ex-Barnes & Thornburg Tax Partner
Kilpatrick has hired a former Barnes & Thornburg LLP attorney who is experienced in transactional law as a partner on its employee benefits and tax team and co-chair of its federal tax practice.
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October 01, 2026
Biz Loss Disallowed By Ore. Court For Lack Of Documentation
An Oregon electrical contractor failed to substantiate significant business losses, the state tax court ruled, upholding an income tax adjustment by the state Department of Revenue and a 20% penalty for substantial underpayment.
Expert Analysis
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5 Tips For Navigating Your Firm's All-Attorney Summit
Excerpt from Practical Guidance
Law firm retreats should be approached strategically, as they present valuable opportunities to advance both the firm's objectives and attorneys' professional development through meaningful participation, building and strengthening internal relationships, and proactive follow-up, says James Argionis at Cozen O’Connor.
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A Ruling That Shakes Things Up In California: SALT In Review
From a monumentally important ruling against California's apportionment rules to a call for no more personal income tax in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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The Benefits Of Choosing A Niche Practice In The AI Age
As artificial intelligence becomes increasingly accessible, lawyers with a niche practice may stand out as clients seek specialized judgment that automation cannot replicate, but it is important to choose a niche that is durable, engaging and a good personal fit, says Daniel Borneman at Lowenstein Sandler.
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Ill. Swipe Fee Ruling Sets Stage For A High-Stakes Appeal
In Illinois Bankers Association v. Raoul, an Illinois federal court upheld the state's ban on credit and debit card swipe fees on tax and tip payments, while permanently enjoining the statute's data usage limitation, but an imminent appeal could significantly influence the trajectory of state-level payments regulation, say attorneys at Latham.
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Lessons From Justices' Split On Major Questions Doctrine
The justices' varied opinions in Learning Resources v. Trump, which held the International Emergency Economy Powers Act did not confer the power to impose tariffs, offer a meaningful window into the U.S. Supreme Court's perspective on the major questions doctrine that will likely shape lower courts' approach to executive action challenges, say attorneys at Venable.
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A Worthy Successor: SALT In Review
From the naming of the Multistate Tax Commission's new executive director to a bidding war for the Chicago Bears, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Aligning Microsoft Tools With NYC Bar AI Recording Guidance
The New York City Bar Association’s recently issued formal opinion, providing ethical guidance on artificial intelligence-assisted recording, transcription and summarization, raises immediate questions about data governance and e-discovery for companies that use Microsoft 365 and Copilot, say Staci Kaliner, Martin Tully and John Collins at Redgrave.
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5 Different AI Systems Raise Distinct Privilege Issues
A New York federal court’s recent U.S. v. Heppner decision, holding that a defendant’s use of Claude was not privileged, only addressed one narrow artificial intelligence system, but lawyers must recognize that the spectrum of AI tools raises different confidentiality and privilege questions, says Heidi Nadel at HP.
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AI-Assisted Arbitration Needs Safeguards To Ensure Fairness
As tribunals and arbitral institutions increasingly use artificial intelligence tools in their decision-making processes, clear disclosure standards and procedural safeguards are necessary to ensure that efficiency gains do not erode the fairness principles on which arbitration depends, says Alexander Lima at Wesco International.
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AI-Generated Doc Ruling Guides Attys On Privilege Risks
A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.
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The Law Firm Merger Diaries: Leadership Strategy After Day 1
For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.
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Calif.'s Civility Push Shows Why Professionalism Is Vital
The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.
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Now You Spell It, Now You Don't: SALT In Review
From Alaska's move toward a sales tax to a proposal that would do away with property tax in Georgia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.