Nexus

Topics

December 1, 2010

Click-Through Nexus and Information-Reporting Requirements

Affiliate nexus principles enable states to assert jurisdiction over out-of-state retailers that would not otherwise be required to collect and remit sales tax due to their lack of a physical presence. Not surprisingly, given the current budget shortfalls most states are facing, they have become increasingly aggressive in asserting affiliate nexus.

April 1, 2010

Current Corporate Income Tax Developments (Part II)

During 2009, numerous state statutes were added, deleted, or modified; court cases were decided; regulations were proposed, issued, and modified; and bulletins and rulings were issued, released, and withdrawn. This article covers some of the more important developments in apportionment, unitary groups/filing methods, administration, flowthrough entities, and other significant corporate state tax issues.

March 1, 2010

Current Corporate Income Tax Developments (Part I)

During 2009, there were many changes in the area of state corporate income taxation. This article focuses on some of the more interesting items in the areas of nexus, tax base, allocable/apportionable income, and Sec. 338(h)(10) transactions.

September 1, 2009

Drop Shipments and Flash Title: Establishing Sales Tax Nexus in Complex Commercial Transactions

This column discusses substantial and attributional nexus and examines how nexus is asserted for sales and use tax purposes in drop shipment and flash title transactions.

May 1, 2009

Sales Tax Collection by Online Vendors

Amazon.com, a retail online vendor, recently suffered a setback in a New York court, where it was contesting a newly enacted New York statute requiring online vendors with no direct physical presence in New York to collect sales tax on goods sold into the state.

March 1, 2009

Current Corporate Income Tax Developments (Part I)

During 2008, there were many changes in the area of state and local corporate income taxation. This article focuses on some of the more interesting items in the following corporate income tax areas: nexus, tax base, allocable/apportionable income.

March 1, 2008

Current Corporate Income Tax Developments (Part I)

This article focuses on some of the more interesting items in the following corporate income tax areas: nexus; Sec. 338(h)(10) transactions; allocable/apportionable income; and tax base.

June 1, 2007

Economic Nexus and the Uncertainty of Quill’s Physical-Presence Test

Editor: Mary Van Leuven, J.D., LL.M. In March 2007, two petitions for certiorari were filed with the U.S. Supreme Court that, if granted, could potentially decide one of the most important unanswered questions facing state taxpayers. That question involves the issue of economic nexus—specifically, whether it is Constitutional for a