The petitioners contend that the franchise tax violates the Texas Constitution's mandate that "[t]axation shall be equal and uniform" and several provisions of the U.S. Constitution. The franchise tax need not precisely align the tax rate with the value of the privilege. It is enough that manufacturing outside of the state will often increase the value of doing business within the state. The petition is denied. Texas Supreme Court, No. 12-0518, 10-19-2012.
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In Re: Nestle USA Inc.
Tx. Sup. Ct.
October 23, 2012
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