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| | The Methods States Use To Determine Taxable Presence Are All Over the Map |
 | | For state tax observers, however, the most important outcome was the Tennessee court's rejection of the notion that the substantial nexus from physical presence as articulated in Quill did not apply, because the state sought franchise and excise taxes, as opposed to the use taxes at issue in Quill. |
 | | The inconsistency of state tax practices, such as those pertaining to nexus, not to mention actual tax rates, is the source of the special pain endured by executives who handle state and local tax. |
 | | The message that agency nexus applies in trademark licensing would be a broadside to tax-planning schemes, and Van Valen says the Multi-State Tax Commission, a group of 45 states that tries to work as a bloc in applying state tax law, has made Kmart Properties a test case. |
| www.caltax.org /member/digest/nov2000/nov00-6.htm |
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