State Tax Jurisdiction: Establishing Nexus for Business Activity Taxes (2015. 64 S. 220 mm)

§16§This research examines the nexus standards for business activity taxes at the state level in the United States. While some states determine nexus under the U.S. Commerce Clause based on a physical presence test, other states determine nexus using an economic presence test. This lack of uniformity presents problems for multistate taxpayers. To address this issue,the U.S. Congress must enact legislation establishing a uniform nexus standard for business activity taxes.