A coalition of business and antitax groups announced that it has submitted more than 1.3 million signatures to qualify the “Local Taxpayer Protection Act to Save Proposition 13” for the November 2026 ballot. These groups...more
3/11/2026
/ Ballot Measures ,
California ,
Constitutional Amendment ,
Local Taxes ,
Municipalities ,
Property Tax ,
Proposed Legislation ,
State and Local Government ,
State Elections ,
Tax Legislation ,
Transfer Taxes
Recent Ohio Supreme Court decisions addressing the situsing of receipts under the Commercial Activity Tax (CAT) underscore both the limits of the “continuous delivery theory” and the evidentiary hurdles taxpayers face when...more
2/24/2026
/ Appeals ,
Appellate Courts ,
Business Taxes ,
Commercial Activity Tax ,
Jurisdiction ,
OH Supreme Court ,
State and Local Government ,
State Taxes ,
Statutory Interpretation ,
Supply Chain ,
Tax Liability ,
Tax Litigation ,
Tax Refunds ,
Taxation
In a recent decision, the Wisconsin Tax Appeals Commission drew a bright line for sourcing receipts from software for sales factor apportionment purposes: without a contract with the end-user, a company cannot source receipts...more