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Legal Update

The In-State Corporation’s Solution to "Expedia" Apportionment

5 December 2018
Mayer Brown Legal Update
Mayer Brown lawyers discuss New York’s “other reasonable method” for apportioning receipts and the opportunity it may provide for certain in-state taxpayers to reduce their New York apportionment percentages, even in light of some prior administrative law judge decisions holding that cost of performance is the only available method. This Legal Update was originally published by State Tax Notes.


  • Leah Robinson
    T +1 212 506 2799
  • Zal Kumar
    T +1 212 506 2325
  • Amy Nogid
    T +1 212 506 2174
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