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Apportionment Commerce Clause Constitutional Challenges

Miller Canfield

Michigan Supreme Court to Provide Clarity on Alternative Apportionment of Income Tax for Out-of-State Companies

Miller Canfield on

The Michigan Supreme Court has agreed to hear one of the most significant cases in the country to examine the question of when the Due Process and Commerce Clauses of the U.S. Constitution require the application of an...more

Pillsbury Winthrop Shaw Pittman LLP

California Cities To Tax Streaming Video?

Many cities in California are considering the expansion of their Utility User Tax (UUT) to streaming video services. Such an expansion may be inconsistent with the cities’ existing ordinances, be invalid under Proposition 218...more

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