Margin Tax Must Be Uniform, Nestle Tells Texas High Court

Law360, Houston (August 24, 2012, 9:24 PM EDT) -- Nestle Inc. on Thursday told Texas’s high court that the state’s margin tax unfairly requires the company to pay a higher rate than other businesses and that state law requires more than a rational justification for the tax to survive.

In a reply brief filed in the Texas Supreme Court, Nestle argued that the so-called “equal and uniform” provision of the Texas Constitution requires that a discriminatory tax not only withstand scrutiny under the equal protection clause, but that the tax also must be determined by...
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