High-Profile Challenge to Single Sales Factor May Be Imminent

Overview


Arthur Rosen, addressing the possibility that the Supreme Court could revisit its 1978 decision upholding single-sales-factor apportionment, noted the Court “said in its previous cases that the apportionment formula is supposed to reflect where income is earned,” and added that a single-sales-factor formula which disregards labor and capital would seem to violate that standard.