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State Taxes Statutory Interpretation Judicial Authority

Eversheds Sutherland (US) LLP

Scope of tax exemption for religious entities: The Catholic Charities case

On June 6, 2025, in a decision authored by Justice Sonia Sotomayor, the Supreme Court unanimously overturned a ruling of the Wisconsin Supreme Court, which denied Catholic Charities Bureau an exemption from the state’s...more

Akerman LLP - SALT Insights

What’s Next for the Evolution of Public Law 86-272?

For over 65 years, Public Law 86-272 has dictated a state’s ability to assert income tax on an out-of-state business. While the 1959 federal law predated the emergence of e-commerce and digital services and could not have...more

Kilpatrick

5 Key Takeaways | Retroactive Taxation: Legal Framework, State Applications, and Policy Implications

Kilpatrick on

Kilpatrick’s David Hughes recently moderated a panel discussion at the ABA Tax Section May 2025 Meeting in Washington, D.C. on the topic of “Retroactive Taxation: Legal Framework, State Applications, and Policy Implications.”...more

Blank Rome LLP

Deference Denied to the South Carolina Department of Revenue

Blank Rome LLP on

The South Carolina Court of Appeals determined that Duke Energy Corporation (“Duke”) was entitled to claim nearly $25 million in investment tax credits on its 1996 to 2014 South Carolina income tax returns, as the investment...more

Blank Rome LLP

Gains on Sales of Franchises Held Nonbusiness Income in Arkansas

Blank Rome LLP on

Consistent with the decisions in several other states interpreting the Uniform Division of Income for Tax Purposes Act’s (“UDIPTA”) definition of nonbusiness income, an Arkansas Circuit Court concluded that gains from the...more

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