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Massachusetts Appellate Tax Board decision clarifies “manufacturing corporation” classification

May 28, 2025

Don’t overlook the proliferation of sales factor denominator disputes

May 15, 2025

Ambiguous allocation and apportionment statutes should favor taxpayers

November 14, 2024

Not so rewarding: Arizona Supreme Court holds rewards program reimbursements are subject to transaction privilege tax

June 25, 2024

Sifting through the complexities of San Francisco’s tax system

June 6, 2024

California appellate court rejects single-subject rule challenge to single-sales factor apportionment

February 15, 2024

2023’s Most Interesting State Tax (MIST) developments

January 19, 2024

How gross! San Francisco’s troubled tax system

September 7, 2023

South Carolina Court upholds Department’s use of combined reporting under alternative apportionment statute

August 30, 2023

California Office of Tax Appeals finally drops the beet, holds that activities related to deductible income included in apportionment factor

August 9, 2023

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