By Jeremy Abrams, Michael Jacobs, DeAndré Morrow and Michael Lurie (February 14, 2019, 3:03 PM EST) -- On Feb. 7, 2019, the Supreme Court of Virginia affirmed the Arlington Circuit Court's denial of a corporate taxpayer's request to use an alternative method of apportionment in the Corporate Executive Board Co. v. Virginia Department of Taxation.[1] The taxpayer had alleged that Virginia's statutory method of apportionment did not properly reflect its income from business and sources in the commonwealth because under the costs of performance sourcing rule all of the taxpayer's receipts from sales of services were sourced to Virginia even though 95 percent of its market was located outside of the commonwealth. Despite the existence of substantial double taxation, the court held that the statutory method of apportionment did not produce an unconstitutional or an inequitable apportionment of the taxpayer's income....
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