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," [1] 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.