This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print this page

Multistate Tax Alert: California Supreme Court Grants Review in Gillette


DOWNLOAD  

The California Supreme court recently granted the Franchise Tax Board’s petition for review of the California Court of Appeal’s decision in The Gillette Company, et al., v. California Franchise Tax Board (“Gillette”). In that decision, the California Court of Appeal upheld the right of the taxpayers to elect to allocate and apportion income to California using the Multistate Tax Compact (“Compact”), as statutorily adopted in California Revenue and Taxation Code Section 38006. The Compact election allowed the taxpayers to apply the Compact’s equally-weighted, three-factor apportionment formula (property, payroll and sales), eliminating the double weighting of the sales factor applicable to most taxpayers.

In the attached Tax Alert we summarize the Gillette decision and provide some taxpayer considerations.

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options

Stay connected