TITLE

The Lawmaker's Guide to Nexus--Part I

AUTHOR(S)
Gall, Maryann B.; Kulwicki, Laura A.
PUB. DATE
April 2004
SOURCE
Journal of State Taxation;Spring2004, Vol. 22 Issue 4, p53
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The Commerce Clause prohibits states from imposing tax obligations on an out-of-state business unless the business has a substantial nexus with the taxing state. Substantial nexus is a term of art in the world of state taxation. It is used to indicate when a state may legitimately exercise its taxing authority over an out-of-state individual or business without offending the Constitution. A long line of U.S. Supreme Court decisions unequivocally establish that, for purposes of commerce clause analysis, substantial nexus means physical presence. Thus, a state may not constitutionally impose tax obligations on an out-of-state business that lacks some physical presence in the taxing state.
ACCESSION #
12805796

 

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