State Tax Nexus Issues
Date: November 2010 As companies expand their operation into foreign states, it is essential to determine the potential tax liability for conducting business in those jurisdictions. Although states differ as to their treatment of out-of-state taxpayers, all states are bound by the U.S. Constitution and federal law and jurisprudence, which require a nexus between a taxpayer and a foreign state before a tax may be imposed.
Read the entire article.