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Multistate : Miscellaneous Taxes : Gross Receipts State Taxes

Miscellaneous multistate gross receipts taxes.

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Armco Inc. v. Hardesty, 467 U.S. 638 (1984) Site Preview & Search
West Virginia wholesale gross receipts tax. Cite as 467 U.S. 638, 104 S. Ct. 2620, 81 L.Ed. 2d 540 (1984). Tax unconstitutionally discriminates against interstate commerce, because local manufacturers are exempt from the tax.

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