SG Argument Likely Dooms Ariz. Tax Case At High Court

Law360 (January 16, 2020, 6:22 PM EST) -- The saga continues in Arizona v. California, Arizona's U.S. Supreme Court challenge of California's tax reach, but signs are strong it may be ending soon.

Last year, Arizona filed a motion to the court seeking to file a complaint against California under the court's original and exclusive jurisdiction over controversies between states.[1] Arizona contends California assesses and enforces its doing business tax (i.e., an $800 annual and minimum tax imposed on businesses doing business in the state) so expansively that it unconstitutionally "reaches out-of-state companies that do not conduct any actual business in California, and indeed have no connection to the...

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