TITLE

Nexus-The Moving Target

PUB. DATE
November 2007
SOURCE
Journal of State Taxation;Nov/Dec2007, Vol. 26 Issue 1, p17
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the principal considerations that determine the potential of U.S. corporations to pay income tax nexus. An issue for any American corporation operating in more than one state is to identify the states it must file returns and pay income tax. The physical presence of a company's property, employees or other agents is considered an important prerequisite for establishing constitutional nexus in a state for income tax purposes. The company must limit its employee's in-state activities to the solicitation of orders to qualify for the safe harbor offered by Public Law 86-272. The decision in Wisconsin Department of Revenue v. William Wrigley, Jr. shows that there is a de minimis exception to the activities that are not secured by the Public Law 86-272.
ACCESSION #
27535093

 

Related Articles

  • The Lawmaker's Guide to Nexus-Part II. Gall, Maryann B.; Kulwicki, Laura A. // Journal of State Taxation;Summer2004, Vol. 23 Issue 1, p1 

    Focuses on the activities of third parties in the state as a means to assert nexus over an out-of-state company in the U.S. Presence of third party in a state to an out-of-state business for purposes of creating nexus; Tax obligations of interstate businesses; Controversy over the impact of...

  • The Mainland of China and the Hong Kong SAR Double Taxation Arrangement--An Overview and Implications for Tax Planning. Cho, Stella // International Tax Journal;Jan2008, Vol. 34 Issue 1, p45 

    The article discusses the Mainland of China and the Hong Kong Special Administrative Region (SAR) comprehensive Double Taxation Arrangement (CDTA) signed on August 21, 2006 and its implications to tax planning. The author provides an overview of the key provisions of the CDTA, which replaced the...

  • A "Patchwork Quilt" of Nexus: A Report on This Year's New State Nexus Laws. Gall, Maryann B.; Kulwicki, Laura A. // Journal of State Taxation;Sep/Oct2013, Vol. 31 Issue 6, p5 

    The article presents a brief summary of the recent changes added to the state nexus laws in the U.S. It mentions that the increased state legislative activity has produced a "patchwork quilt" of sorts for multi-state sellers. It notes that the laws vary from state-to-state and often define nexus...

  • Multistate Taxation: Developments in Multistate Taxation. Tatarowicz, Philip; Betothy, Rebecca // Corporate Business Taxation Monthly;May2006, Vol. 7 Issue 8, p5 

    The article focuses on the provisions of the proposed bill H.R. 4845. The bill would create a physical presence as the nexus standard for all business activity taxes that includes business license tax and others. Moreover, it contains some case issues regarding taxes in different states such as...

  • Current Status of Internet Commerce Taxation. Yang, James G. S.; Chiaho Chang; Xing, Ruben // Journal of State Taxation;Winter2005, Vol. 23 Issue 3, p5 

    The article discusses the definition of "Internet access" with regards to the interstate taxation of products, services and information bought through the Internet in the United States. The amendment and extension of the Internet Tax Freedom Act of 1998 on December 7, 2004 for four more years...

  • RETHINKING TAX NEXUS AND APPORTIONMENT: VOICE, EXIT, AND THE DORMANT COMMERCE CLAUSE. Zelinsky, Edward A. // Virginia Tax Review;Summer2008, Vol. 28 Issue 1, p1 

    The article discusses the concepts of nexus and apportionments as well as aims to evaluate the path on which they are headed. It examines the principle regarding the requirement of the Constitution to have substantial link between the taxing state and the taxpayer and studies the tax...

  • Ark. Enacts Affiliate Nexus and "Click-Through Nexus" Bill.  // Sales & Use Tax Alert;4/15/2011, Vol. 21 Issue 7, p1 

    The article reports on the enactment of an affiliate nexus and click-through nexus law, or Act 1001, Laws 2011, in effect 90 days following adjournment of the 2011 Legislature, that makes certain remote sellers responsible for collecting sales and use tax in Arkansas. It explains the affiliate...

  • Tax plan could bring $13 billion in relief to NY. Lipowicz, Alice // Crain's New York Business;02/05/2001, Vol. 17 Issue 6, p3 

    Reports the tax plan of President George W. Bush for New York. Consideration of sharp reductions of personal income tax rates; Estimation of net gain of 13 billion dollar a year for New York State residents; Impact of the tax plan on New York residents; Effect of the annual minimum tax correction.

  • Nexus next on tax front. Soule, Alexander // Fairfield County Business Journal;9/21/2009, Vol. 48 Issue 38, p3 

    The article reports on the move of Connecticut to establish an economic nexus standard to identify whether corporations pay state income taxes. According to Joseph Henchman, counsel with the Tax Foundation, keeping a physical presence nexus standard for state taxation of business activity is an...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics