Knowledge Center

Sunday, December 23, 2018

Chris Lutz Provides Insight to State Tax Notes - "Wayfair Should Not Have a Major Impact on Apportionment"

An article published by State Tax Notes discusses how States' market-based sourcing rules are likely to undergo scrutiny in the wake of the Wayfair decision that could lead to litigation and new income tax liability.

State and Local Tax attorney, Chris Lutz, said, "he doesn't expect Wayfair to have a major impact on apportionment because most states have taken the position that Quill Corp. v. North Dakota did not apply to income taxes. However, he said that he expects post-Wayfair litigation may arise over throwback and throwout rules, which rely on the taxpayer not being taxable to a destination state and the Joyce rule for combined reporting.

The full article, "Market-Based Sourcing Rules Expected to Draw Litigation," was written by Lauren Loricchio and published by State Tax Notes on December 21, 2018 for its subscribers.

Click here to contact Chris with questions. 

 

 

 

NOTICE: Emailing an attorney shall not and does not create an attorney-client relationship between the attorney and users of this web site or any other party whatsoever. An attorney-client relationship is ONLY established through a written engagement, and only where doing so would comply with all applicable laws and ethical rules.

CONFIDENTIAL INFORMATION: Transmission of information on-line, over email, or through any electronic means can be unstable, unreliable and insecure. You should not send information or facts via e-mail relating to your legal problem or question. If you do not have an existing attorney-client relationship, your e-mail may not be privileged or confidential.

By clicking 'OK' below, you are agreeing to the terms of this web site.

Please fill out the form below and we'll send an email out about this page to a recipient of your choice.


Copy: Check here if you would like a copy of the email.