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Combined reporting

In recent years, an increasing number of states have considered or adopted unitary/combined reporting tax regimes, including the District of Columbia, West Virginia, Wisconsin, Michigan, and Massachusetts – as this is a way for state Departments of Revenue to raise revenue and close perceived “tax loopholes.” Combined reporting brings unique and challenging issues, including unitary/ownership rules, apportionment rules, and tax attribute utilization rules.

Grant Thornton is a thought leader in the arena of combined reporting and has been published in the various articles listed below:

 

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    In Whirlpool Properties, Inc. v. Director, Division of Taxation, the New Jersey Supreme Court affirmed, with modification, a 2010 decision of the New Jersey Superior Court, Appellate Division regarding the facial constitutionality of New Jersey’s “throwout rule” under the Due Process Clause and the Commerce Clause. 

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Contacts 

Contact a state and local tax professional in your region or send us an email at SALT@us.gt.com.

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