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Colorado District Court Holds Economic Nexus Exists for a Minnesota Intangible Holding Company and Agrees to a Modified Alternative Apportionment Method

USA - June 20 2017 A Colorado district court held that Target Brands, Inc. (“TBI”), a subsidiary intangible holding company of Target Corporation (“Target”), had…

David Andrew Hemmings

Has the Soda Tax Lost its Pop?

USA - October 24 2017 Cook County, Illinois lawmakers recently voted to repeal the nation’s largest soda tax only two months after it went live (the repeal scheduled to be…

Trevor Mauck, Matthew S. Mock

Can’t Shake This Bug — California Biotech Company Diagnosed as a “Manufacturer” for Massachusetts Corporate Excise Tax Purposes

USA - January 30 2017 Statutory definitions often carry ambiguous terms and subtle distinctions. However small these distinctions may seem, their interpretation can mean…

David Andrew Hemmings

States’ Conformity with Proposed Federal Border Adjustment Tax May Result in Violation of the Foreign Commerce Clause of the US Constitution

USA - April 17 2017 President Trump and Congressional Republicans appear eager to move onto federal tax reform given their recent failed attempt to repeal and replace the…

Roman Patzner