Document Type

Article

Publication Date

3-2026

Abstract

On October 28, 2025, Florida sued California in the Supreme Court over its application of a single-sales-factor (SSF) formula to exclude large out-of-state asset sales. But Florida couched its critique in much broader terms, seemingly attacking the validity of the SSF altogether. Florida Attorney General James Uthmeier (R) stated that: California has created a tax system that punishes economic freedom. We will not tolerate California over-taxing revenue earned in Florida. The Newsom regime is obviously attempting to punish business owners who have fled California due to its disastrous policies. Given that multitudes of California businesses and residents are moving to freer states, Newsom’s tax authorities are trying to soften the economic loss by taxing even more.

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Reprinted with the permission of Tax Analysts.

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