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Iowa Supremes reject ‘physical presence’ requirement, stick KFC with income tax.
In the last batch of opinions for three of its judges, the Iowa Supreme Court yesterday upheld the Department of Revenue’s position that ‘physical presence’ is not required to subject taxpayers to...
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Frying KFC
Roger McEowen of the ISU Center for Agricultural Law and Taxation is not impressed by last week’s Iowa Supreme Court ruling subjecting KFC to Iowa’s income tax: That is plainly a policy-based argument....
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KFC is taxable in Iowa. Why?
The Tax Policy Blog looks at the Iowa Supreme Court’s recent ruling forcing KFC to pay Iowa tax even though it has no physical presence here: I’ve heard it claimed that because this out-of-state...
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U.S. Supreme Court defers to Iowa
The U.S. Supreme Court has declined to hear KFC’s appeal of the Iowa Supreme Court decision saying Iowa can tax their income just because they have Iowa franchisees. The Tax Policy Blog is...
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