¹Joe E. Lanzi, III v. Al. Dept of Rev., Admin. L. Div., Dkt. No. Inc. 02-721 (9/26/03).

²See AL Code 40-18-24.1.

³Alcoa Building Products, Inc. v. Commr of Rev., 440 Mass. 224 (2003).

⁴Colgate-Palmolive Co. v. Commr of Rev., MA ATB, Dkt. No. C255116 (4/3/03).

⁵Acco Brands, Inc. f/k/a ACCO USA, Inc. v. Dept of Treasury, MI Ct. of App., No. 242430 (11/20/03).

⁶Gillete v. Dept of Treasury, 497 NW2d 505 (MI Ct. of App. 1993).

⁷NYS Dept. of Taxn and Fin., TSB-A-03(2)C (4/4/03).

⁸Educational Resources, Inc. v. Tolson, Wake County Supr Ct., Nos. 00CVS14723 and 14724 (5/18/03). The ruling was delivered on two separate assessments: sales tax, and corporate franchise and income tax, both argued separately.

⁹LSDHC Corp. v. Zaino, OH Sup. Ct., Nos. 2001-2073 and 2001-2074 (4/30/03).

¹⁰SC DOR, Rev. Rul. 03-4 (12/9/03).

¹¹TN DOR, Rev. Rul. No. 02-16 (6/7/02).

¹²TN DOR, Rev. Rul. No. 02-22 (7/19/02).

¹³TX Policy Ltr. Rul. 200302742L (2/11/03).

¹⁴VA Pub. Doc. No. P.D. 03-35 (4/15/03).

¹⁵IN DOR, Supplemental Ltr. of Finding 01-0063 (1/13/03).

¹⁶IN DOR, Ltr. of Finding 01-0132 (10/1/03).

¹⁷Comptr v. SYL, Inc. and Comptr v. Crown Cork & Seal Co., 825 A2d 399 (MD Ct. of App. 2003), cert. den.

¹⁸Cambridge Brands, Inc. v. Commr of Rev., MA ATB, Dkt. No. C259013 (7/16/03).

¹⁹Lanco, Inc. v. Dir., Divn. of Taxn, NJ Tax Court No. 005329-97 (10/23/03).

²⁰A&F Trademark, Inc. v. Secy of Rev., NC Supr Ct., No. 02-CV-007467 (5/22/03).

²¹VA Pub. Doc. No. PD 03-73 (10/15/03).

²²Farmer Brothers. Co. v. Franchise Tax Bd., CA App. No. B160061 (5/21/03).

²³See Chapter 143, 4 and 5, amending G.L. c. 63, 1, 30.

²⁴Hutchinson Technology, Inc. v. Commr of Rev., MN Tax Ct., Nos. 7398-R and 7504-R (9/15/03).

²⁵D.D.I., Inc. v. State of N.D., 657 NW2d 228 (ND S.Ct. 2003).

²⁶Il. Dept of Rev. v. ABC Reinsurance Co., IL Dept of Rev. Hearings, IT 03-2 (2/3/03).

²⁷See Amend. Rule 810-3-35-.02, AL Admin. Monthly (7/31/03).

²⁸See Act 1286 (SB 334), Laws 2003; AR Code Ann. 26-51-423(g)(1).

²⁹See HB 6806, Laws 2003 and CT Public Act 03-1.

³⁰See SB 1949, Laws 2003; MA Gen. Laws 31I.

³¹MA DOR, Tech. Info. Rel. 03-19 (9/4/03).

³²IN DOR, Ltr. of Finding No. 02-0509 (11/1/03).

³³FMR Corp. v. Commr of Rev., MA ATB, Dkt. No. C258964 (10/1/03).

³⁴MI Dept of Treasury, Legal Policy Determn 2003-5 (11/26/03).

³⁵NYC Dept of Fin. Memo. No. 03-1 (3/7/03).

³⁶SC DOR, Rev. Rul. 03-6 (12/10/03).

³⁷Allied Signal, Inc. v. N.J., 112 S.Ct. 2251 (1992).

³⁸Kimberly-Clark Corp. v. Al. Dept of Rev., Dkt. Nos. Corp. 01-983 and Corp. 01-995 (3/11/03).

³⁹Appeal of American General Realty Investment Corp. Inc., CA SBE, No. 156726 (6/25/03).

⁴⁰Appeal of Oryx Energy Co. & Sun Co., Inc., CA SBE, No. 59288 (7/9/03).

⁴¹CT Legal Rul. No. 2003-3 (7/14/03).

⁴²Mead v. Il. Dept of Rev., IL Cir. Ct. Cook Cty., No. 00 CH 7854 (3/18/03).

⁴³American States Ins. Co., v. Il. Dept of Rev., Il. Cir. Ct., Cook Cty., No. 01 L 05940 (4/25/03).

⁴⁴IN DOR, Ltr. of Finding 00-0441(7/1/03).

⁴⁵IN DOR, Ltr. of Finding 02-0098 (9/1/03).

⁴⁶IN DOR, Ltr. of Finding 02-0309 (9/1/03).

⁴⁷IN DOR, Ltr. of Finding 01-0041 (9/1/03).

⁴⁸IN DOR, Supp. Ltr. of Finding 99-0438 (9/1/03).

⁴⁹W.R. Grace, Inc. v. Commr of Rev., MA App. Ct., Dkt. No. 00-P-254 (7/2/03).

⁵⁰General Mills, Inc. v. Commr of Rev., MA Sup. Ct., SJC-08935 (9/15/03).

⁵¹Nabisco Brands, Inc. v. Dept of Rev., OR Sup. Ct., No. TC-MD 010109A (4/3/03).

⁵²Canteen Corp. v. Commth of Pa., PA Commth Ct., No. 856 F.R. 1997 (3/6/03).

⁵³Osram Sylvania, Inc. v. Commth of Pa., PA Commth Ct., No. 310 F.R. 1998 (3/6/03).