Market Sourcing: Increasing the Burden on Taxpayers?


Alysse McLoughlin wrote this bylined article showing how state apportionment formulas with market sourcing for the receipts factor are burdening taxpayers by requiring them to access information that businesses do not typically keep. “Heavily burdening taxpayers in an attempt to merely impose a different approximation method — which is all an apportionment “ that taxpayers do not need to look further than the information in their own books and records to comply with the state market-sourcing regimes.”