A battle over the complex issue of how states tax the value of freight movements and deliveries may soon reach a climax, with significant resistance to change coming from the trucking sector.
On one side of the argument is a push by some states, notably California, to move away from what is known as a “mileage approach” and instead to a “pickups and deliveries approach.” The latter is also known as a destination-based system.
The dispute is completely about trucking; it is not part of a wider tax...
https://www.freightwaves.com/news/debate-on-valuing-freight-for-state-income-tax-purposes-heats-up