Bradley attorney Bruce Ely was quoted in the SALT Talk Blog on the trials Arizona will face after challenging California’s “doing business” tax. California imposes a tax on all business entities doing business in the state, and the tax is either an $800 flat amount on limited liability companies or $800 minimum tax on corporations. Arizona is arguing that this violates the Due Process Clause of the 14th Amendment, the Commerce Clause and the Fourth Amendment.
“After the Supreme Court’s ruling in DaimlerChrysler v. Cuno, 547 U.S. 332 (2006), and progeny, I think Arizona has some tough sledding on the standing issue,” Ely said.
“I applaud the State AG’s moxy for bringing the suit, and I hope the Court reaches the merits of the case,” Ely added.
The complete article, “Corporate Close-Up: Arizona Challenges California’s $800 ‘Doing Business’ Tax,” first appeared in the SALT Talk Blog on March 18, 2019.