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State Corporate Income Tax Nexus Links:
Multistate Tax Commission: Voluntary Disclosure Allows a tax non-filer with potential liability in multiple U.S. states (including DC) to negotiate a settlement agreement regarding back liability on favorable terms through a single point of contact and a single, uniform procedure.
Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977) Four-prong Commerce Clause test: 1. sufficient nexus, 2. fairly apportioned tax, 3. no discrimination against interstate commerce, and 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 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.