Weekly Round-Up: The Potential of the Due Process Clause in State Taxation


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 week’s issue of the Bloomberg BNA Weekly State Tax Report, Clark Calhoun, Mary Benton and Andrew Yates, all with 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.

The article can be read in its entirety here.

Some notable developments from the State Tax Developments Tracker–Bloomberg BNA’s new tool for monitoring important developments in all the states:

California Franchise Tax Board Publishes April 2015 Tax News

Maine Revenue Services Publishes Guidance on Credit for Income Taxes Paid to Other Jurisdictions

Alabama Department of Revenue Issues Notice Regarding Suspension of Playing Cards Tax

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library. 

In other developments…

Connecticut Revenue Commissioner Suggests That States “Ramp Up” Economic Nexus for Sales Tax Purposes, by Alston & Bird LLP

A State-by-State Look at the Estate Tax, by the Center on Budget and Policy Priorities

California – Court of Appeals determined long term lease extension and purchase did not constitute change in ownership for property tax reassessment, by PwC

Compiled by Priya D. Nair