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Income Taxes	3 Months Ended
Aug. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 8 — INCOME TAXES The effective income tax rate of 25.1% for the three months ended August 31, 2020 compares to the effective income tax rate of 25.5% for the three months ended August 31, 2019. The effective income tax rates for the three months ended August 31, 2020 and 2019 reflect variances from the 21% statutory rate due primarily to the unfavorable impact of state and local income taxes, non-deductible business expenses and the net tax on foreign subsidiary income resulting from the global intangible low-taxed income provisions, partially offset by tax benefits related to equity compensation. Our deferred tax liability for unremitted foreign earnings was $12.0 million as of August 31, 2020, which represents our estimate of the foreign tax cost associated with the remittance of $433.7 million of foreign earnings that are not considered to be permanently reinvested. We have not provided for foreign withholding or income taxes on the remaining foreign subsidiaries’ undistributed earnings because such earnings have been retained and reinvested by the subsidiaries as of August 31, 2020. Accordingly, no provision has been made for foreign withholding or income taxes, which may become payable if the remaining undistributed earnings of foreign subsidiaries were remitted to us as dividends.

Income Taxes

3 Months Ended

Aug. 31, 2020

NOTE 8 — INCOME TAXES

The effective income tax rate of 25.1% for the three months ended August 31, 2020 compares to the effective income tax rate of 25.5% for the three months ended August 31, 2019. The effective income tax rates for the three months ended August 31, 2020 and 2019 reflect variances from the 21% statutory rate due primarily to the unfavorable impact of state and local income taxes, non-deductible business expenses and the net tax on foreign subsidiary income resulting from the global intangible low-taxed income provisions, partially offset by tax benefits related to equity compensation.

Our deferred tax liability for unremitted foreign earnings was $12.0 million as of August 31, 2020, which represents our estimate of the foreign tax cost associated with the remittance of $433.7 million of foreign earnings that are not considered to be permanently reinvested. We have not provided for foreign withholding or income taxes on the remaining foreign subsidiaries’ undistributed earnings because such earnings have been retained and reinvested by the subsidiaries as of August 31, 2020. Accordingly, no provision has been made for foreign withholding or income taxes, which may become payable if the remaining undistributed earnings of foreign subsidiaries were remitted to us as dividends.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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