“Minnesota High Court: Company’s Reports Constitute Taxable Market Research,” Tax Notes

S.A.L.T. Practice Chair Jennifer Karpchuk adds her insight to Tax Notes

In an article published in Tax Notes on August 12, 2024, Philadelphia-based Shareholder and S.A.L.T Practice Chair Jennifer Karpchuk added her insight to the discussion of a recent case in Minnesota. In Uline Inc. v. Commissioner of Revenue, the Minnesota supreme court found a company’s activities, including market research, exceeded the protection of Public Law 86-272.

Karpchuk told Tax Notes, “although the taxpayer ultimately lost, Uline gives taxpayers a roadmap to follow to address items the Minnesota court considers to fall outside the protection of Public Law 86-272 and adjust their business practices accordingly.”

To review the full article, subscribers may click here.