Article

Current Developments in State and Local Tax – Winter 2018

Wolters Kluwer

Winter 2018
Reprinted with permission.

In their article for Wolters Kluwer, titled “Current Developments in State and Local Tax – Winter 2018,” Morrison & Foerster lawyers Craig Fields and Eugene Gibilaro provide an overview of recent court decisions affecting state and local taxation in several states. The authors focus on important decisions and developments that occurred in Winter 2018, including Minnesota’s and North Carolina’s decisions over the imposition of income tax on trusts, Alabama’s decision to not require an out-of-state seller to collect use tax, Oregon’s decision concerning corporate income taxes on companies without a physical presence in the state, and more.

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