Chris Lutz, a partner on the state and local tax team in the Washington, DC office, was quoted in the Tax Notes State article “SCOTUS Urged to Address External Consistency Gray Area in Use Taxes” published on November 4, 2024.
The article outlines Chris’ back-and-forth with Massachusetts’s General Counsel regarding whether the Constitution requires state apportionment of use taxes and the ramifications of the Supreme Court’s recent denial of the taxpayer’s cert petition in Ellingson Drainage Inc. v. South Dakota Department of Revenue.
it doesn’t address the fundamental question of if the state [use tax] is related to what’s happening in the state”
