Kimberly-Clark Corp. v. Commissioner of Revenue

Kimberly-Clark Corporation (Kimberly-Clark) and Kimberly-Clark Global Sales, Inc. (Global), a wholly-owned subsidiary of Kimberly-Clark (collectively, taxpayer),2 appeal *66from a decision of the Appellate Tax Board (board) affirming the denial by the Commissioner of Revenue (commissioner) of the taxpayer’s requests to abate corporate excise taxes in 2001, 2002, and 2003.3 The three appeals were consolidated and heard together in October and November, 2009. In July, 2010, the board ruled in favor of the commissioner. Specifically, the board affirmed the denial of Kimberly-Clark’s requested…