Taxation and State Taxation -- 2016



Gillette Co. v. California Franchise Tax Board   (U.S. Supreme Court)

Challenging California's partial withdrawal from Multistate Tax Compact

The NAM filed an amicus brief urging the U.S. Supreme Court to review the state of California’s decision to partially withdraw from the Multistate Tax Compact. The Compact creates a uniform system of taxation for companies with business in multiple states. The decision to withdraw from the pact harms manufacturers who chose to expand into California based on the predictable and uniform system of taxation by states that have agreed to the Multistate Tax Compact. The NAM’s brief argued that the Compact does not allow partial withdrawal from the Compact’s obligations and that manufacturers have relied on the Compact as a source of predictable taxation rules. Unfortunately, the Court declined to hear the review.


Related Documents:
NAM amicus brief  (June 30, 2016)