In a previous article, we summarized AT&T’s 16-year effort, in two separate lawsuits, to have declared unconstitutional two Mississippi income tax statutes on the alleged basis that they placed a greater tax burden on AT&T...more
11/10/2016
/ AT&T ,
Commerce Clause ,
Constitutional Challenges ,
Corporate Taxes ,
Discrimination ,
Dividends ,
Dormant Commerce Clause ,
Income Taxes ,
Interstate Commerce ,
MS Supreme Court ,
State Taxes ,
Subsidiaries
On April 18, 2016, the Mississippi Legislature passed Senate Bill 2858 and enacted the “Taxpayer Pay Raise Act of 2016.” Lieutenant Governor Tate Reeves describes the Act as the largest tax relief package in Mississippi...more
A Mississippi trial court has again found unconstitutional the state’s dividend exclusion statute, which disadvantages certain multistate taxpayers as compared to solely Mississippi taxpayers. This result comes from AT&T’s...more