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State Sales 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.
  

• Quill Corp. v. Heitkamp, 504 U.S. 298 (1992) Site Preview & Search
  North Dakota use tax collection. Due Process Clause (definite link or minimum connection) and Commerce Clause (substantial nexus). Physical presence test under Due Process Clause overruled; Commerce Clause ruling of Bellas Hess still good law. Cite as 504 U.S. 298, 112 S.Ct. 1904, 119 L.Ed. 2d 91 (1992).
  

• Tyler Pipe Industries v. Department of Revenue, 483 U.S. 232 (1987) Site Preview & Search
  Washington Business and Occupation (B&O) tax. Cite as 483 U.S. 232, 107 S.Ct. 2810, 97 L.Ed. 2d 199 (1987). Consolidated appeal with National Can Corporation. Commerce Clause violated by tax exemption for local manufacturer-wholesaler. Nexus and fair apportionment challenges rejected.
  

State Sales Tax Nexus Related Categories:

• Tools : Amnesty

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