In Donnelley, Arizona Supreme Court Continues Support Of State's Unique Approach to Defining a ‘Unitary Business'

The Arizona Supreme Court recently denied review in R.R. Donnelley & Sons Co. v. Arizona Dept. of Rev., thus making final a lower court decision that reinforces the state's unique legal framework for unitary business determinations. In this article, authors Barb Dickerson and Krista Howard of Deloitte Tax LLP explore the evolution of Arizona's unitary analysis from the state's adoption of its initial unitary rule in 1986, through a series of court decisions that interpreted the rule, and analyze how the Donnelley decision follows the principles set forth in those earlier decisions.