Iowa: KFC has Nexus for Use of Intangible Marks

The Iowa Supreme Court holds that KFC Corporation, fka Kentucky Fried Chicken, has nexus in Iowa for income tax purposes based on licenses of trademarks and trade names to independently-owned KFC franchises in Iowa.

Read the opinion here:
KFC Corp. v. Iowa Dept. of Revenue, No. 09-1032 (Dec. 30, 2010)

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