California can force inter state unitary businesses to use combined reporting, while allowing intra state unitary businesses to pick a reporting method. This taxing scheme does not unconstitutionally discriminate against interstate commerce. Reporting Method Requirements California requires interstate unitary businesses to use the combined method of reporting income and apportioning taxes. However, intrastate unitary businesses may use either the […]
The post California Finds Combined Reporting Scheme Constitutional appeared first on Tax & Accounting Blog.