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Multistate corporation tax nexus and doing business.

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State Corporate Income Tax Nexus Links:

• AICPA State Tax Nexus Issues Site Preview & Search
  Developed by the AICPA State and Local Taxation Committee. Contains a list of the most frequently asked questions appearing in states' nexus questionnaires. Practitioners should be aware that nexus standards vary from state to state and by type of tax. This guide is intended to be a broad reference tool and not to answer the question of whether a specific company has nexus in a particular state. The laws and policies of each state should be verified for application to a specific entity.
  

• Multistate Tax Commission: Voluntary Disclosure Site Preview & Search
  Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
  

• Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977) Site Preview & Search
  Four-prong test for satisfiying the Commerce Clause: 1. sufficient nexus, 2. tax is fairly apportioned, 3. no discrimination against interstate commerce, 4. tax related to services provided by the State.
  

• Geoffrey, Inc. v. South Carolina Tax Commission 313 S.C. 15, 437 S.E.2d 13 Site Preview & Search
  South Carolina income tax. Cite as 437 S.E.2d 13; cert. denied, 114 S.Ct. 550 (1993). Commerce Clause not violated due to use of intangibles within the state sufficient to establish nexus. Physical presence requirement of Bellas Hess applies to sales and use taxes--not income tax.
  

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