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"States Struggle With Justices' Key Ruling On State, County Taxes"

May 13, 2022

Jennifer Karpchuk article on "States Struggle With Justices' Key Ruling On State, County Taxes"

Law 360

In an article published in Law360 on May 13, 2022, Philadelphia-based Shareholder Jennifer Karpchuk provides insight into how states are currently applying a 2015 U.S. Supreme Court decision on combining state and county taxes for purposes of the Constitution’s commerce clause. The commentary was part of the American Bar Association Section of Taxation’s May meeting, conducted both in person (located in Washington, D.C.) and online. Specifically citing the SCOTUS decision – known as Comptroller of the Treasury of Maryland v. Wynne – in which the state violated the commerce clause, the panel examines details of the case and how some states still struggle to correctly apply that decision, mentioning several cases in various states. "What does Wynne tell us? Localities are just creatures of the state," said Karpchuk.

The article continues to outline how the ruling is currently being applied in other states with continued commentary by the panel. Karpchuk specifically addresses a current case on appeal in the Pennsylvania Supreme Court that addresses the same issue, stating she hopes the state high court will take it and look at the total tax burden when making a decision.

To read the full article, subscribers may click here.