TITLE

Nexus Enforcement in the Upcoming Year

AUTHOR(S)
Gall, Maryann B.; Kulwicki, Laura A.; Haedt, Allison
PUB. DATE
November 2009
SOURCE
Journal of State Taxation;Nov/Dec2009, Vol. 28 Issue 1, p5
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article offers information on several areas in nexus enforcement for the year 2010 in the U.S. It estimates where arguments are certain to continue and provides helpful discussions on the most active areas in nexus enforcement. It highlights the issue of new economic nexus statutes, web affiliate nexus, and affiliate nexus. It concludes that there will be positive developments for nexus enforcement in 2010.
ACCESSION #
53907052

 

Related Articles

  • Federal Activity in State Sales Tax Nexus Issues: Recent Developments. Gall, Maryann B.; Kulwicki, Laura A. // Journal of State Taxation;Summer2014, Vol. 32 Issue 3, p11 

    The article discusses the impact of U.S. federal constitutional law on state sales tax nexus issues. Topics discussed include state authority on tax issues under the Commerce Clause of the Constitution, the role of federal courts in resolving tax nexus issues, the federal Tax Injunction Act, and...

  • Taxing Internet Sales: Trying To Make a Two-Thousand-Year-Old Jurisdiction Test Work in the Dot-Com Economy. BAEZ III, H. BEAU // Tax Lawyer;Summer2011, Vol. 64 Issue 4, p807 

    The article discusses the U.S. legislation and litigation regarding the use of tax nexus for Internet retailers. It informs about constitutional nexus standards between the major state taxes including income tax, sales tax, and gross receipts tax, implicating the Due Process Clause and the...

  • Nexus legislation not passed.  // Sales & Use Tax Alert;5/15/2011, Vol. 21 Issue 9, p6 

    The article announces that the general excise tax laws in Hawaii to the Streamlined Sales and Use Tax (SST) Agreement and the click-through nexus provision were not passed when the Hawaii legislature has adjourned its 2011 regular session.

  • A Note From the Editor-in-Chief.  // Journal of State Taxation;Sep/Oct2011, Vol. 29 Issue 6, p3 

    An introduction is presented in which the editor discusses various reports within the issue on topics including the "Amazon" legislation, state tax incentives for certain products, and the various amnesty, compliance, and nexus programs attempted by various states.

  • Foreword to UWM Student Articles in the 30th Anniversary Edition of the JOURNAL OF STATE TAXATION. Healy, John C.; Lubar, Sheldon B. // Journal of State Taxation;Nov/Dec2011, Vol. 30 Issue 1, p33 

    An introduction is presented in which the editor discusses various reports within the issue on topics including the use of third-party tax and contingent fee auditors and tax bounty hunters, and the steps to be considered when preparing a nexus review.

  • Current Corporate Income Tax Developments: Northeast Region. Bellovary, Nicholas; Bogen-Farris, Adriane; Hackel, David; Kumershek, Michael; Pederson, Brian; Thistle, Chad // Journal of State Taxation;Summer2004, Vol. 23 Issue 1, p51 

    Discusses the developments in corporate income tax in the northeast region of the U.S. Rule that a company has to have substantial nexus in the state to be a taxable entity; Option for filing of corporate returns; Basis for the computation of business tax.

  • The Significant Economic Presence Test: The Shape of Nexus to Come. Swain, Andrew; Snethen, John // Journal of State Taxation;Mar/Apr2007, Vol. 25 Issue 3, p23 

    The article discusses various cases in the U.S. that employed economic nexus to impose tax on out-of-state businesses with no in-state physical presence or affiliate. The impact of these cases on the definition and understanding of economic nexus is also discussed. It is stated that nexus is a...

  • TRANSACTION TAXES AND ELECTRONIC COMMERCE: DESIGNING STATE TAXES THAT WORK IN AN INTERSTATE ENVIRONMENT. Hellerstein, Walter // National Tax Journal;Sep97, Vol. 50 Issue 3, p593 

    The article describes the normative principles shared by most serious analyses of the problems raised by state transaction taxation of electronic commerce. There is general agreement about a number of more specific principles that bear directly on the taxation of electronic commerce. Some of...

  • Here We Go Again - Nexus Legislation in California. Gall, Maryann B. // Venulex Legal Summaries;2003 Q2, p1 

    The article focuses on the amendment of the Nexus legislation in California. The first proposed change to Section 6203 appears in Subsection (C)(2) which is the insertion of the words servicing and repairing. The addition of a new subsection, (2)(A) and (B), is the major change. The whole...

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