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State Taxes › Commerce Clause › Corporate Taxes

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

Eversheds Sutherland (US) LLP

SALT Scoreboard - Quarter 3, 2024

Eversheds Sutherland (US) LLP on

This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...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

Cozen O'Connor

U.S. Supreme Court Holds Maryland Personal Income Tax Unconstitutional Under Commerce Clause

Cozen O'Connor on

In Comptroller of the Treasury of Maryland v. Wynne, Dkt. No. 13-485 (U.S. May 18, 2015), the U.S. Supreme Court found that Maryland’s system of personal income taxation violated the nondiscrimination prong of the dormant...more

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