See Reed Smith State Tax Attorney Michael Lurie speaking on "Jurisdiction to Tax, Part I: Federal Constitutional Limitations"

This session will focus on the fundamental concepts regarding the U.S. Constitution and limitations on the power of state governments to impose corporate income taxes. The Speakers will discuss in detail the application of the Commerce Clause, the Due Process Clause and the Equal Protection Clause to state corporate income tax issues including relevant U.S. focus on the fundamental concepts regarding the U.S. Constitution and limitations on the power of state governments to impose corporate income taxes as well as relevant U.S. Supreme Court Guidance on those issues.