This week, the U.S. Supreme Court declined to accept an appeal of a California Supreme Court decision brought by the Gillette Company. The case sought to resolve whether the State of California could retroactively revoke its participation in the multistate tax compact and deny taxpayers the choice of schemes to apportion income among the states in which they do business.
The OMA had prevailed upon Ohio Attorney General Mike DeWine to file an amicus brief with the high court in support of Gillette’s request, which he did. The court’s refusal to hear the case means that the California decision remains the law of that state.
This issue arises in several other states as taxpayers seek to take advantage of the apportionment method that most beneficially reduces their income in high-tax states. 10/13/2016