Richard Tzul, Bloomberg Law: Three State and Local Tax Cases Practitioners Must Watch in 2026:

Next year has the potential for landmark state and local tax decisions that affect the broader legal landscape in addition to the discrete tax issues they address.

Pending cases in New York, South Carolina, and Maryland touch on apportionment, agency deference, digital taxation, and how courts should interpret state tax laws.

Here’s what SALT practitioners should watch for in 2026.

Perry Cooper, Bloomberg Law: Uniformity, Internet Freedom to Dominate 2026 State Tax Cases:

Significant litigation wins in 2025 are likely to embolden taxpayers to expand their use of certain challenges to state tax laws in the coming year.

Although arguments relying on state uniformity clauses and federal protections for internet commerce and doing business in other states aren’t new, they’re being used more frequently. And more challenges could be filed before states have a chance to enforce new regulations and statutes.

Here are three legal theories state and local tax practitioners can expect to see more of in the courts in 2026.