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Commerce Clause › Corporate Taxes › Constitutional Challenges

Akerman LLP - SALT Insights

A “Source” of Consternation? The Taxation of Telecommunications Companies in Florida

Akerman LLP - SALT Insights on

Like many states, Florida’s corporate income tax regime has special rules applicable to telecommunications companies. The tricky part about taxing the telecommunications industry is how to source receipts earned from...more

Butler Snow LLP

Mississippi Supreme Court Finally Disconnects The Line On Dividend Exclusion Statute In The AT&T Case

Butler Snow LLP on

In a previous article, we summarized AT&T’s 16-year effort, in two separate lawsuits, to have declared unconstitutional two Mississippi income tax statutes on the alleged basis that they placed a greater tax burden on AT&T...more

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