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Manufacturers Apportionment

McDermott Will & Emery

Massachusetts Adopts Single-Sales-Factor Apportionment; Manufacturing Classification Becomes Less Controversial

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On October 4, 2023, Massachusetts Governor Maura Healey signed House Bill 4104 into law. The most significant change it introduces is the adoption of single-sales-factor apportionment (SSF) for all corporate taxpayers, not...more

White and Williams LLP

Too Late for The Blame Game: Massachusetts Court Holds That the Statute of Repose Barred a Product Manufacturer from Seeking...

White and Williams LLP on

In State Farm Fire & Cas. Co. v. Wangs Alliance Corp., No. 21-cv-10389-AK, 2022 U.S. Dist. LEXIS 26712, the United States District Court for the District of Massachusetts (District Court) considered whether a product...more

BCLP

Georgia's Apportionment Statute in Product Liability Lawsuits

BCLP on

The Georgia Supreme Court recently issued a decision impacting all product liability cases in Georgia by finding that Georgia’s apportionment statute—O.C.G.A. § 51-12-33—applies to claims for strict product liability, and as...more

McDermott Will & Emery

Inside the New York Budget Bill: 2015 – 2016 Budget Legislation

McDermott Will & Emery on

In This Issue: - Technical Correction .. Economic Nexus .. Tax Base and Income Classifications .. Tax Rates and Qualified New York Manufacturers .. Apportionment .. Combined Reporting .. Net...more

Williams Mullen

Southeast State & Local Tax: Important Developments - September/October 2014

Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast. VIRGINIA - INDIVIDUAL INCOME TAX - ...more

Nexsen Pruet, PLLC

Comparison of Economic Development Incentives for South Carolina and North Carolina

Nexsen Pruet, PLLC on

In This Presentation: - Business Consideration – Electricity Rates - South Carolina vs. North Carolina - Corporate License Fees/ Franchise Taxes - Income Tax Rates (C Corps) - Income Tax...more

Eversheds Sutherland (US) LLP

A Pinch of SALT: State Tax Treatment of a 'Manufacturer'

Originally published in State Tax Notes. Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more

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