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Global Tax Blog > Posts > Another win for a District of Columbia taxpayer—and a reminder that a state cannot tax a taxpayer without first satisfying state standards
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8/8/2012
August 8, 2012
In a recent decision by the District of Columbia’s Office of Administrative Hearings, a food distributor defeated an attempt by the District of Columbia’s Office of Tax and Revenue to impose corporate franchise tax and ball park fees for tax years 2000 to 2009. The distributor argued that it did not conduct business in the District within the meaning of the District’s tax laws and therefore the District lacked authority to tax it. This case serves as a reminder that before a state (or the District) can impose its income tax on a business, the state’s (or the District’s) applicable tax law must first authorize it. This is the third major taxpayer win in the last two years before the new Office of Administrative Hearings.
Click here to read the full article on nixonpeabody.com.
For more information regarding state and federal business income tax, please contact your regular Nixon Peabody attorney or:
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