The franchise industry is waiting anxiously to see if the U.S. Supreme Court will weigh in this year on a 10-year-old case involving KFC Corp. and the question of whether a state has the right to tax franchise companies located outside its borders.
The eventual outcome of the lawsuit, which hinges on a tax bill proffered by Iowa’s Department of Revenue to the Louisville, Ky.-based quick-service chicken chain, could solve two points of contention: First, the establishment of the
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