New York’s Unconstitutional Tax Residence Rule
85 State Tax Notes 787 (2017)
10 Pages Posted: 28 Jun 2019
Date Written: August 14, 2017
In 1998 New York’s highest court upheld a dormant commerce clause challenge to the state’s statutory tax residence rule in Tamagni. This article argues that that case is no longer good law in light of the Supreme Court’s 2015 decision in Wynne because it is internally inconsistent and economically equivalent to a tariff.
Keywords: wynne, Tamagni, dormant commerce clause, internal consistency test, New York tax residence rule
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