News & Analysis as of

Commerce Clause Franchise Taxes

Baker Donelson

Legislation Filed Addressing Potential Constitutional Issue with Franchise Tax

Baker Donelson on

On January 22, 2024, Tennessee Governor Bill Lee's administration filed House Bill 1893 in the 2024 Session of the 113th General Assembly. The apparent purpose of House Bill 1893 is to address the potential constitutional...more

Baker Donelson

Legislation To Be Filed Addressing Potential Constitutional Issue with Franchise Tax

Baker Donelson on

On January 4, 2024, Tennessee Governor Bill Lee announced plans to amend the Tennessee franchise tax to simplify the calculation of the franchise tax to "in effect give tax relief to businesses that are invested in our...more

Buckingham, Doolittle & Burroughs, LLC

Out-of-state businesses with little-to-no connection with Ohio owe commercial activity tax based upon their customers’ subsequent...

Ohio’s 10th District Court of Appeals affirmed the Board of Tax Appeals’ decision upholding commercial activity tax (CAT) assessments issued to a Georgia business with no activities in Ohio and minimal (if any) direction...more

3 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide