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During oral arguments, members of the five judge panel pushed back on TikToks argument that its platform constitutes protected speech rather than a product

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As of January 1, 2023, Wisconsin will be one of only 18 states plus the District of Columbia with a throwback rule, where nowhere income is included in the numerator of the sales factor of the apportionment formula (thereby treating nowhere income sales as if they had been made into Wisconsin)

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The larger stores measure 30,000 to 35,000 square feet, while other units can have a footprint as small as 5,000 square feet