Tax Analysts covers the issue of nexus with news, commentary, analysis, and original source documents. In the context of state and local taxation, nexus refers to both the physical presence nexus requirement for sales and use taxes or the commerce clause due process nexus requirement for other taxes, usually corporate income taxes.
Among the specific topics that Tax Analysts covers for physical presence nexus are the attempts by states to meet the physical presence requirement using “Amazon” laws (Overstock.com Inc. v. Dep’t of Taxation and Finance, No. 33 (N.Y. 2013)) or sales and use tax reporting laws (Direct Marketing Assoc. v. Brohl, No. 13-1032 (2015)). Tax Analysts also covers efforts to change the physical presence nexus requirement at the federal level through bills such as the proposed Marketplace Fairness Act.
Tax Analysts’ coverage of due process nexus includes analysis of nexus statutes and cases; news stories on recent nexus court opinions; original documents from states explaining how they will implement their economic nexus standards; opinions on the issue of nexus and economic substance (Gore v. Comptroller of the Treasury, No. 34 (Md. 2014) and Scioto Insurance Co. v. Oklahoma Tax Comm’n, 2012 OK 41, (2012)) and economic nexus case law (KFC v. Dep’t of Revenue, 792 N.W.2d 308 (Iowa 2010)).
Stay caught up on all nexus tax news and sign up for a free trial of our Nexus Tracker, a map showing states that have acted on economic nexus issues for remote sellers and marketplace facilitators.