Out-of-state licensing company not subject to West Virginia tax - would offend due process and commerce clause substantial nexus

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On May 24, 2012, the West Virginia Supreme Court of Appeals (the highest court in West Virginia, the "Court") held that ConAgra Brands, Inc. ("ConAgra"), an out-of-state corporation, was not liable for corporation net income tax or business franchise tax on royalties earned from the licensing of trademarks and trade names used on food products sold by licensees throughout the United States, including West Virginia. [Griffith v. ConAgra Brands, Inc., West Virginia Supreme Court of Appeals, Dkt. No. 11-0252 (5/24/12)].



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