Category Archives: Colorado

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Removing Transaction Thresholds – Where does Wayfair go from here?

Last year, the U.S. Supreme Court ruled in South Dakota v. Wayfair that economic nexus is constitutional for sales tax purposes. South Dakota’s economic nexus statute at issue in the case included an economic threshold of at least $100,000 of sales or 200 separate transactions into the state in the prior calendar year. The decision … Continue Reading

“It’s Not You, It’s Me” – Agilent Technologies and the Inclusion of Foreign Holding Companies in Combined Corporate Income Tax Returns

In the famous Seinfeld episode titled “The Lip Reader,” George Costanza’s girlfriend breaks up with him by telling him “It’s not you, it’s me.”  George famously replied, “You’re giving me the ‘It’s not you, it’s me’ routine? I invented ‘It’s not you, it’s me.'”  In the recent case of Agilent Technologies, Inc. v. Colorado Department … Continue Reading
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