TITLE

Nexus News

AUTHOR(S)
Gall, Maryann; Kulwicki, Laura
PUB. DATE
July 2007
SOURCE
Journal of State Taxation;Jul/Aug2007, Vol. 25 Issue 5, p5
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article evaluates the federal district court's decision in St. Tammany Parish Tax Collector v. Barnesandnoble.com. Inc. in Louisiana. The plaintiff has complained the unlawful nexus collection from the parish retail store which was owned by its sister company, Barnes and Noble Booksellers Inc. The court's refusal to find nexus based on common brand identity and affiliated retail relationship reveals consistency and provides authority to similar cases.
ACCESSION #
25687628

 

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