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MICROSOFT CORP. v. FRANCHISE TAX BD.

No. S133343.

47 Cal.Rptr.3d 216 (2006)

39 Cal.4th 750

139 P.3d 1169

MICROSOFT CORPORATION, Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Supreme Court of California.

August 17, 2006.

Attorney(s) appearing for the Case

Bill Lockyer, Attorney General, Randall P. Borcherding and Julian O. Standen, Deputy Attorneys General, for Defendant and Appellant.

Frank Katz and Shirley Sicilian for Multistate Tax Commission as Amicus Curiae on behalf of Defendant and Appellant.

Michael P. Boyle, Michael J. Bernard, Kurt A. Lamp; Baker & McKenzie, J. Pat Powers; Preston Gates & Ellis, Reed Smith, James P. Kleier, San Francisco, Brian W. Toman, Charles R. Zubryzcki and John R. Messenger, for Plaintiff and Respondent.

Ajalat, Polley & Ayoob, Charles R. Ajalat and Christopher J. Matarese for General Motors Corporation as Amicus Curiae on behalf of Plaintiff and Respondent.

WERDEGAR, J.

Ours is a global economy. In contrast, government, and the taxing authority used to fund it, is national and local. This geographic disparity generates difficulties when each jurisdiction seeks its piece of the economic pie, a pie generated by economic activity that knows no borders.

The Uniform Division of Income for Tax Purposes Act (UDITPA)1 attempts to address these...

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