Important SALT Principles from 2 Washington B&O Tax Cases

from The State Tax Show · host Baker & Hostetler LLP

Matt Hunsaker breaks down a couple Washington Business & Occupation tax cases and explains how these principles apply to taxes nationwide. Washington Bankers Association v. State of Washington gives taxpayers Commerce Clause ammunition against discriminatory exportation of taxes to out-of-state companies.Lending Tree, LLC v. State of Washington Dept. of Revenue reins in overreaching efforts to look through to a customer's customers in applying market-based sourcing of services.Questions for the mailbag: [email protected]/matthunsaker

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