COST Calls on California Supreme Court to Review Harley-Davidson


Arthur Rosen, on behalf of the Council On State Taxation (COST), filed an August 17, 2015 amicus letter supporting a petition for the California Supreme Court to review Harley-Davidson v. California Franchise Tax Board. The letter argued that the state court of appeal erred in determining that related, out-of-state entities had substantial nexus due to the corporation’s in-state activities.