Can Non-Tax Court Cases Impact State Tax Nexus?
Over at the Bloomberg BNA State Tax Blog, a recent post entitled, "State Tax Snapshot: The Most Important Nexus Cases You’ve Never Heard Of," covered some court cases that you may not be aware of.
The blog post discusses non-tax court cases that may be applied to state tax nexus situations, and determining if and when a company has nexus with a state.
I'm not sure that many companies or SALT professionals have thought of applying non-tax court cases when trying to make nexus determinations.
If your company or your clients deal with nexus situations, the blog post and the cases may be worth reading.
Brian Strahle is the owner of LEVERAGE SALT, LLC where he provides state and local tax technical services to accounting firms, law firms and tax research organizations across the United States. He also writes a weekly column in Tax Analysts State Tax Notes entitled, "The SALT Effect." For more info, visit his website: www.leveragestateandlocaltax.com
You can reach Brian at firstname.lastname@example.org.
Because state and local taxes are deceptively simple and endlessly complicated.