State Courts Continue to Grapple with the Geoffrey Issue

Schadewald, Michael
July 2005
Journal of State Taxation;Summer2005, Vol. 24 Issue 1, p19
Academic Journal
The article examines various issues related to U.S. Supreme Court decisions on the Quill Corp. versus North Dakota case. One of the issues include the physical presence test for "substantial nexus" under the Commerce Clause which applied only to sales and use taxes. The issue is also related to the attempts by states to impose their corporate income taxes on out-of-state trademark holding companies that have no physical presence in the state.


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