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This quarter's column is an assortment of nexus developments ranging from the U.S. Supreme Court decision on due process nexus along with federal and state legislation impacting state nexus standards. [...]

In South Dakota v. Wayfair, Inc., (1) the U.S. Supreme Court essentially gutted Commerce Clause protections for taxpayers operating in interstate commerce. Taxpayers, therefore, rightfully wonder whether protections are still [...]

The big news in the nexus world is still state conformity to the Wayfair economic presence nexus standard of $100,000 or 200 transactions. At this point, the vast majority of [...]

Taxpayers, taxing jurisdictions and state tax practitioners are still scrambling to adjust to the U.S. Supreme Court's June 21, 2018 decision in South Dakota v. Wayfair, Inc. (U.S. Supreme Court [...]

On June 21, 2018, the Supreme Court issued its decision in South Dakota v. Wayfair, Inc. (Supreme Court Docket No. 17-494). (1) In Wayfair, the Court overturned the 50-year old [...]

As we submit this column, South Dakota v. Wayfair, Inc., (1) is being argued before the U.S. Supreme Court. Any discussion of sales and use tax nexus standards seems extraneous [...]

In the Winter edition, we discussed the State of South Dakota's Petition for a Writ of Certiorari in South Dakota v. Wayfair, Inc. (1) Subsequent to that column, the Taxpayers [...]

In the Fall edition, we devoted this column to recent developments surrounding the appropriate nexus standards for business income taxes. At the time we wrote our Fall column, our intent [...]

This column is dedicated primarily to recent controversies surrounding the appropriate nexus standards for business income taxes. We first summarize recent cases concerning the activities considered to give a taxpayer [...]

The Expansion of Reporting Requirements for Remote Sellers As discussed in the Winter Edition, the Tenth Circuit Court of Appeals upheld the Colorado law that requires retailers that have no [...], This spring remote sellers have been increasingly targeted by state legislatures looking to increase states' use tax collections. States are lining up to require remote sellers to report sales to in-state residents even if the seller is not required to collect use tax. Other states are taking the more direct route of passing laws that are directly in contravention of the physical presence nexus standard required by Quill Corp. v. North Dakota' in an effort to get a case before the U.S. Supreme Court for a re-examination of that physical presence standard.

One might think that, by now, all state tax nexus issues would have been litigated and the law in this area would be uniform and well established. Nothing could be [...]

The U.S. Constitution limits states' jurisdiction to impose tax--nexus. Two constraints primarily limit the taxation of multistate business: the Due Process Clause U.S. Const. Amend XIV ("Due Process Clause") and [...]

General Rule of Substantial Nexus The Ohio General Assembly enacted Ohio's biennial Budget Bill, Am. Sub. H.B. No. 64, and it became effective July 1, 2015. Part of it made [...]

On March 3, 2015, the U.S. Supreme Court held that the Tax Injunction Act (TIA) does not bar a suit to contest the enforcement of a Colorado law that imposes [...]

The more things change, the more the issues raised in nexus stay the same. This column summarizes the developments in state jurisdiction to tax over the last year. In sales [...]

2016 is turning into a watershed year for the development of economic nexus. Two states in particular are leading the charge this year on this front--Tennessee and South Dakota, neither [...]

A Vow to Abolish the Michigan Business Tax In 2010, as the gubernatorial election in Michigan began in earnest, Rick Synder, a candidate for the Republication nomination, pledged to abolish [...]

As the economy is transformed from one in which sales in goods becomes less predominant and the rendering of services proliferates, a recent decision by the Michigan Supreme Court deserves [...]

In the July-August 2004 issue of The Tax Executive, we wrote about the Michigan Supreme Court decision in Catalina Marketing. (1) In that May 2004 decision, the court held that [...]

The Multistate Tax Commission National Nexus Program has formulated a perfect solution for the clearing-up-state-liability problem common to companies operating in numerous states. It has formed a voluntary disclosure program that allows business enterprises to deal with their potential state sales/use tax or income/franchise tax liabilities simultaneously and in advance. As a result, businesses avoid state tax disputes that may result in tax penalties or interest., Many businesses believe that states can only assert their taxing jurisdiction over companies that open offices in the state. This is not true. Are your clients aware that the following [...]