Texas ~ Corporate Income Tax: Constitutional Challenge to Franchise Tax Filed

A group of taxpayers has filed an original petition in the Texas Supreme Court claiming that the Texas franchise tax is unconstitutional. The taxpayers argue that the tax:

 

– violates the Texas Constitution both facially and as applied because it does not treat similarly situated taxpayers equally and uniformly;

 

– violates the Equal Protection Clause of the United States Constitution;

 

– violates the Due Process Clause of the United States Constitution by taxing the petitioner as a manufacturer; and

 

– also violates the Commerce Clause of the United States Constitution by taxing the petitioner as a manufacturer.

 

Subscribers can view the original petition.

 

 

In Re Nestle USA, Inc., Switchplace, L.L.C., and NSMBA, L.P., Texas Supreme Court, original petition filed October 19, 2011

 

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