The Potential of the Due Process Clause in State Taxation

The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multistate tax planning.

The landscape of state taxation has changed significantly since the Quill decision in 1992, and recent developments have led to a renewed interest in protections the Due Process Clause may afford to taxpayers. In this article, authors Clark Calhoun, Mary Benton and Andrew Yates of Alston & Bird LLP discuss case history relevant to how the recently updated Due Process Clause may provide taxpayers a basis to challenge state sales and use tax statutes and assessments.