Tag Archives: nexus

U.S. Supreme Court Denies Three-Factor Apportionment Review

The United States Supreme Court denied review of Gillette Co. v. California Franchise Tax Board, the California Supreme Court case holding that taxpayers may not use the Multistate Tax Compact’s three-factor apportionment method to apportion their income under the California Business Income Tax.  As is customary, the Court didn’t explain its reasons for denying review.  […]

Court of Appeals Rules No Three-Factor Apportionment, Texas Franchise Tax Is Not an Income Tax

The Texas Third Court of Appeals issued its opinion yesterday in Graphic Packaging Corp. v. Hegar, No. 03-14-00197-CV.   It ruled that taxpayers may not choose to use the Multistate Tax Compact’s three-factor apportionment method to apportion their taxable margin under the Texas franchise tax.  In doing so, the Third Court of Appeals held that the […]

Supreme Court rules in state tax case

The United States Supreme Court recently decided Direct Marketing Association v. Brohl, a state tax case. In it, the Supreme Court ruled that a challenge in federal court to Colorado’s so-called “Amazon law” could go forward, contrary to Colorado’s argument that the Tax Injunction Act barred the suit. In perhaps a more interesting development for […]

The 2013 Changes to the Texas Franchise Tax

The 83rd Regular Legislative session is at an end, and the Legislature passed many changes to the Texas franchise tax in the session’s final hours. The bill that included most of these changes was HB 500. I previously covered the House version of this bill, as well as the very different Senate version. The Legislature worked out […]

Many More Taxpayers May Soon Pay Sales Tax on Online Purchases under the Marketplace Fairness Act

Hello, everyone.  I’m very glad to have joined The Seay Law Firm and am looking forward to the opportunity to help you with your Texas tax law issues.  I hope to share lots of interesting Texas tax information with you on this blog, particularly information about the Texas sales and use tax. For my first […]


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