Two Verizon Corporate Income Tax Cases Highlight Florida Apportionment and Refund Interest Disputes

NEWS & INSIGHTS Two Verizon Corporate Income Tax Cases Highlight Florida Apportionment and Refund Interest Disputes Two separate Verizon lawsuits illustrate growing disputes with Florida DOR over corporate income tax apportionment, service sourcing, constitutional limits, and mandatory refund interest.   Two Verizon Corporate Income Tax Lawsuits Spotlight Florida Apportionment and Refund Interest Disputes Overview In […]

DOR Prevails in JetBlue Challenge to Florida Airline Apportionment Formula

NEWS & INSIGHTS DOR Prevails in JetBlue Challenge to Florida Airline Apportionment Formula In September 2025, the Florida Department of Revenue secured final summary judgment in JetBlue’s apportionment case. The Leon County Circuit Court upheld Florida’s coordinate-based formula and rejected JetBlue’s Commerce Clause claims. JetBlue has since filed a motion for rehearing and a request […]

Moorman Manufacturing v. Bair: What the Supreme Court Really Said About State Sales Factor Apportionment

NEWS & INSIGHTS Moorman Manufacturing v. Bair: What the Supreme Court Really Said About State Sales Factor Apportionment Moorman Manufacturing v. Bair: What the Supreme Court Really Said About the Florida Department of Revenue Sales Tax—and Why It Still Matters Today In the world of state and local tax (SALT), few cases have had as […]

When Is a State Income Tax Constitutional? Lessons from Underwood Typewriter Co. v. Chamberlain

NEWS & INSIGHTS When Is a State Income Tax Constitutional? Lessons from Underwood Typewriter Co. v. Chamberlain In the world of corporate income taxation, questions about fair apportionment and constitutional boundaries are as old as the tax codes themselves. One of the earliest and most influential cases to grapple with these questions is the 1920 […]