United States: Hold The Phone! AT&T’s Constitutional Challenge To Mississippi’s Dividend Exclusion Statute Is Still Alive
A Mississippi trial court has again found unconstitutional the state’s dividend exclusion statute, which disadvantages certain multistate taxpayers as compared to solely Mississippi taxpayers. This result comes from AT&T’s 16-year effort to attack two statutes that denied it benefits available to taxpayers doing all of their business in Mississippi. A number of cases in the administrative appellate pipeline present the same issue(s) as AT&T, stemming from audit positions firmly maintained by the Mississippi Department […]