It's Time To Invalidate Single-Sales Factor For Biz Income Tax

By Don Griswold and Marty Dakessian · December 7, 2020, 4:12 PM EST

We predict the 2020s will see just as seismic a shift in state tax constitutional law as the 2010s did with South Dakota v. Wayfair Inc.[1] Single-sales-factor apportionment will be subjected...

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