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The evolution of California's sales factor
In this episode of the SALT Shaker Podcast, host and SALT Counsel Jeremy Gove sits down with Partner Tim Gustafson to explore the historical evolution and current challenges surrounding California's sales factor. The conversation traces California's apportionment journey from its original equally weighted three-factor formula to today's dominant single sales factor approach. Jeremy and Tim unpack key developments, including: California Supreme Court decisions shaping the definition of "gross receipts" A voter-approved initiative accelerating the shift to a single sales factor Regulatory…
The skinny
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