SeeSALT BlogSALT attorneys Zachary Atkins, Aruna Chittiappa, Evan Hamme, Jeff Phang, Nolan Kessler and Breanna Zagorski will present live at COST’s SALT Webinar on August 11.
Articles Posted in Utah
Council on State Taxation’s Pacific Southwest Regional State Tax Webinar
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Pillsbury partners Jeff Vesely and Annie Huang will present “Market-Based Sourcing Issues in the Southwestern States with a Focus on California” during COST’s Pacific Southwest Regional State Tax Webinar on August 27.
Commerce Clause Decisions Open Door for TCJA-Related Challenges
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Three years ago, the U.S. Supreme Court invalidated a portion of Maryland’s personal income tax scheme on grounds that it violated the dormant commerce clause of the U.S. Constitution. In Comptroller of the Treasury of Maryland v Wynne, the Court held that Maryland’s credit mechanism for income taxes paid to other states impermissibly discriminated against interstate commerce because it allowed a credit against state taxes paid but not county taxes, resulting in double taxation on some income earned outside the state.