Florida Gets Support for SCOTUS Lawsuit Over California Tax Reg

The US Supreme Court should take up a dispute between Florida and California to rein in states that tax or otherwise regulate conduct beyond their borders, two groups told the justices in a pair of amicus briefs.

The briefs support Florida’s October motion for leave to file a bill of complaint challenging a California Franchise Tax Board rule requiring businesses to exclude proceeds from “substantial and occasional” sales from their state tax returns. Excluding out-of-state sales allows California to tax profits earned elsewhere in violation of the US Constitution’s commerce, import-export, and due process clauses, Florida argued.

Florida is asking ...