TEI Files Amicus Brief in Iowa's KFC Physical Presence Litigation
On June 1, 2011, the Institute filed an amicus brief urging the U.S. Supreme Court to overturn a lower court decision allowing Iowa to tax corporations with no physical presence in the State, KFC Corporation v. Iowa Department of Revenue. The core issue in this case is whether the Commerce Clause of the United States Constitution prohibits a State from imposing its corporate income tax on businesses with no connection to the State other than having customers located there.
TEI Holds Liaison Meeting with Ohio Department of Taxation
On May 5, 2011, members of TEI's Cleveland and Cincinnati Chapters attended their annual liaison meeting with the Ohio Department of Taxation. The TEI contingent met with high-level Department personnel, including Commissioner Joe Testa and many of his direct reports. Participants discussed the state budget, the commercial activities tax (CAT), the state's sales and use tax, and other issues.
TEI Supports Creation of Independent Tax Court in Alabama
On April 12, 2011, TEI filed a letter urging the Alabama legislature to pass bill establishing a pre-payment, independent tax appeals tribunal but raising concerns with the legislation's proposed "substantial understatement" penalty. TEI's comments were prepared under the aegis of its State and Local Tax Committee, whose chair is Linda Dickens. Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the committee and coordinated the preparation of the letter.
TEI Files Amicus Letter in California's California Taxpayers' Association Penalty Litigation
On February 24, 2011, TEI filed an amicus letter with the California Supreme Court urging the Court to grant the pending Petition for Review filed by the California Taxpayers's Association in Supreme Court Case No. S189996.
TEI Urges California Supreme Court to Grant Review in River Garden Retirement Home
On September 21, 2010, TEI filed an amicus letter with the California Supreme Court in River Garden Retirement Home v. Franchise Tax Board urging the court to accept the case and clarify the rules for determining remedies when a state tax provision has been found unconstitutional. The amicus letter was filed under the aegis of TEI's State and Local Tax Committee, whose chair is Cathleen Stevens of Brunswick Corporation; Daniel B. De Jong, TEI Tax Counsel, was the principal author of the brief.
TEI Comments on Washington's Emergency Regulations
On September 2, 2010, TEI filed comments suggesting changes to proposed Washington Department of Revenue emergency regulations (WAC 458-20-19401, 458-20-19402 and 458-20-19403) interpreting recently enacted nexus and sales factor sourcing legislation. The comments were filed under the aegis of TEI's State and Local Tax Committee, whose chair is Linda Dickens; Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the committee.
TEI Responds to Questions from Congressional Subcommittee on State Taxation
On June 25, 2010, TEI filed answers to eight follow up questions issued by the House Judiciary Committee's Subcommittee on Commercial and Administrative Law on The Role of Congress in Developing Apportionment Standards. The Subcommittee issued the questions following TEI Tax Counsel Daniel B. De Jong's May 6, 2010 testimony on that subject.
TEI Testifies Before Congressional Subcommittee on the Role of Congress in Developing Apportionment Standards
On May 6, 2010, TEI Tax Counsel Daniel B. De Jong testified before the House Judiciary Subcommittee on the role of Congress in developing rules for the apportionment of income among states. A copy of his testimony is attached.
TEI Files Amicus Brief in Kentucky Johnson Controls Retroactivity Litigation
On March 24, 2010, TEI filed an amicus brief with the U.S. Supreme Court in Johnson Controls v. Kentucky. TEI argued that Kentucky legislation retroactively eliminating a taxpayer's ability to claim tax refunds undermines protections afforded by the Due Process Clause and raises fundamental questions about the availability of remedies.
TEI's brief was prepared under the aegis of TEI's State and Local Tax Committee. TEI Tax Counsel Daniel B. De Jong coordinated the preparation of the brief and was its principal author.
Wisconsin Responds to TEI Comments on Combined Return Regulations
On February 22, 2010, the Wisconsin Department of Revenue sent TEI a letter confirming TEI's comments had a significant impact on Wisconsin's final combined return regulations.