Perry Cooper (Bloomberg Law): Florida Gets Support for SCOTUS Lawsuit Over California Tax Reg
The US Supreme Court should take up a dispute between Florida and California to rein in states that tax or otherwise regulate conduct beyond their borders, two groups told the justices in a pair of amicus briefs.
The American College of Tax Counsel argued in its brief filed Wednesday that the court should take Florida’s case to “clarify the constitutional limits of the allowed flexibility in apportionment standards when a state excludes receipts from its apportionment formula yet includes the related net gain in the apportionable tax base.”
The college—comprised of about 700 tax attorneys—pointed to a doctrinal split among the states that have considered the impact of including substantial gain earned elsewhere in the apportionable tax base without inclusion of that gain in the apportionment factor.
The US Chamber of Commerce’s brief, filed Dec. 29, argued that the case presents the court with the opportunity to “provide much-needed guidance stemming the proliferation of state laws designed to control our national economy.”
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