SALT Community Reacts to Minnesota Tax Court’s Kimberly-Clark Decision


Diann Smith said the Minnesota Tax Court’s Kimberly-Clark decision in favor of the commissioner in a Multistate Tax Compact case “takes yet another approach in its primary analysis from what we have seen in IBM (statutory construction) and Gillette (standard compact analysis). Thus, there seems to be very little that can be generalized about how these cases are developing among the states.” Ms. Smith added, “There is something ironic in opinions regarding a compact that was meant to enforce uniformity being completely non-uniform.”