Law360 (Dec. 7, 2020, 4:12 p.m. EST) – We anticipate the 2020s will create as seismic a shift in state tax law as the 2010s with South Dakota v Wayfair Inc. (1) retail sales- The Split The factors are subjected to modern, nuanced judicial analysis, and another decade-old precedent, Moorman Manufacturing Co. v Bair (2), in which the retail sales factor is preserved against the constitutional challenge, is reversed.
Our analysis of this issue has focused primarily on California (3), but the implications go far and wide. By our count, 25 states used a single sales factor formula for corporate tax apportionment that year.
One of the top corporate tax cases in 2020, …
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