Nexus News: California Court Strikes Down FTB's P.L. 86-272 Guidelines and Recent Cases Regarding Nexus Due to Another Entity Acting 'on Behalf of' the Taxpayer.

Authors :: Schiller, Breen M.
Stanley, Daniel L.
Source :: Journal of State Taxation. Spring, 2024, Vol. 42 Issue 2, p18, 4 p.
Publication Year :: 2024
Abstract: Introduction On December 14, 2023, the San Francisco Superior Court granted the American Catalog Mailers Association's (the "ACMA") motion for summary judgment and struck down P.L. 86-272 "guidance" issued by [...]

Subjects :: Franchises -- Laws, regulations and rules -- Taxation
State taxation -- Laws, regulations and rules
Tax administration and procedure -- Laws, regulations and rules
Sales tax -- Laws, regulations and rules
Income tax -- Laws, regulations and rules
Government regulation
California. Administrative Procedure Act

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