Tax Insight

Second quarter 2026 state and local tax developments

  • Insight
  • 9 minute read
  • July 13, 2026

Welcome to the State Tax Quarterly Insights. We highlight significant current state legislative, regulatory, judicial, and administrative developments that may impact your business.

In this issue

Income tax developments

  • Conformity
  • Credits
  • Net operating losses
  • P.L. 86-272
  • Tax rates
  • Unitary
  • Other

Indirect tax developments 

  • Digital and data taxes
  • Taxability of transactions
  • Marketplace sales
  • Other

Second quarter 2026 state and local tax developments

(PDF of 419.74KB)

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Ed Geils

Ed Geils

Global and US Tax Knowledge Management Leader, PwC US

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