Application of Single-Sales-Factor Apportionment Didn't Violate Commerce Clause, Massachusetts High Court Holds

 
State Tax Today
January 12, 2017

David Nagle and Joseph Donovan were quoted in the article, "Application of Single-Sales-Factor Apportionment Didn't Violate Commerce Clause, Massachusetts High Court Holds," which was published in Tax Analysts' State Tax Today on January 12, 2017. The article discusses the recent Supreme Judicial Court decision in which it held an out-of-state biotechnology company was engaged in substantial manufacturing and thus subject to Massachusetts's single-sales-factor apportionment formula. The court further held that the application of that apportionment formula to the company did not violate the dormant commerce clause.