Introduction
Welcome to our latest quarterly issue of Tax Hot Topics
Retail Update. To provide relevant, timely and
industry-specific tax developments, we have tailored a tax update
specifically for retailers. In each edition we cover legislative,
regulatory, case law and administrative guidance changes that can
affect retailers and their stakeholders. The format of this
publication has been enhanced by adding a table of contents and
expanding the coverage to include a wider variety of issues that
may concern retailers. Links to Grant Thornton SALT Alerts are
provided to enable readers to access more detailed discussions of
the topics.
Summary
Highlights of this latest edition include a discussion of two
South Carolina decisions concerning apportionment issues for
Rent-A-Center, the Gillette litigation in California and
related MTC apportionment election developments, the new mandatory
combined reporting regulations promulgated by the District of
Columbia and
