Analysis

State And Local Tax Cases To Watch In 2026

By Maria Koklanaris · January 2, 2026, 12:03 PM EST

From Florida's suit against California over single-sales-factor apportionment to matters in New York and New Jersey challenging an interpretation of when a federal law applies to internet transactions, 2026 promises to...

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Case Information

Case Title

Florida, Plaintiff v. California and Franchise Tax Board of California

Case Number

22o163

Court

Supreme Court

Nature of Suit

Date Filed

November 03, 2025