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Home / Opinion Digests / Tax assessment did not violate commerce clause (access required)

Tax assessment did not violate commerce clause (access required)

Where a  Virginia-based corporation engages in multistate and multinational sales of an online business service that was developed in Virginia and stored on servers housed in Virginia, the method used by the tax department to allocate nearly 100 percent of the corporation’s sales revenue to Virginia for tax purposes did not violate the Commerce Clause. Further, ...