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United States - Interstate Transfer Pricing in the United States

United States
K.A. Diehl
International Transfer Pricing Journal, 2017 (Volume 24), No 6
23 October 2017
On average, United States courts issue one important transfer pricing case annually and are even less likely to comment on interstate transfer pricing issues. Uniquely enough, the state of Indiana has had two transfer pricing issues considered in the courts, Rent-A-Center East, Inc. v. Indiana Department of State Revenue and Columbia Sportswear USA Corp. v. Indiana Department of State Revenue, which resulted in two verdicts in favour of the taxpayers and two losses for the Indiana Department of State Revenue. Their rulings show how interstate transfer pricing principles generally apply in all US states.
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