Is 'Purposeful Availment' Still Required for State Tax Nexus or is Constructive Knowledge Enough? The Troubling Case of Jon Bargains, Inc.

Authors :: Schiller, Breen M.
Stanley, Daniel L.
Source :: Journal of State Taxation. Fall, 2022, Vol. 40 Issue 4, p13, 4 p.
Publication Year :: 2022
Abstract: I. Introduction One of the classic questions that Courts typically ask when determining whether state tax nexus is established is--has the taxpayer "purposefully availed" itself of the privilege of carrying [...]

Subjects :: State taxation -- Laws, regulations and rules -- Management -- Research
Domicile in taxation -- Laws, regulations and rules -- Management -- Research
Sales tax -- Accounting and auditing -- Laws, regulations and rules -- Management
Due process of law -- Remedies -- Standards
South Dakota v. Wayfair, Inc. (138 S. Ct. 2080 (2018))
Government regulation
Company business management

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