Transcription of 2019 State Tax Nexus Guide
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2019 State Tax Nexus Guide
2019 State tax Nexus guideReviewed Nov. 1, 2019Ta x S e c t i o n2019 State tax Nexus Guide | 12 Introduction3 Overview 3 Definition of Nexus 3 Constitutional Nexus requirements 3 The physical presence standard5 Sales and use taxes 5 Expanded Nexus provisions (click-through Nexus , affiliate Nexus , cookie Nexus and notice and reporting) 5 Click-through Nexus 5 Affiliate Nexus 5 Cookie Nexus 5 Notice and reporting 6 The evolution of economic Nexus 6 Economic Nexus 6 Federal legislative attempts 7 Multistate Tax Commission (MTC) voluntary disclosure8 Income, franchise and other State taxes 8 86-272 (15 381 384) 9 Economic Nexus for income and franchise taxes 9 History of economic Nexus cases for income and franchise taxes in the State courts 10 Factor presence Nexus 11 Affiliate Nexus and income taxes13 Conclusion Contents 2019 State tax Nexus Guide | 2 IntroductionThis practice Guide was developed by the AICPA Tax Section to inform practitioners about State tax Nexus issues.
2019 State tax nexus guide | 3 Overview Definition of nexus Nexus describes the amount and degree of a taxpayer’s business activity that must be present in a state for the taxpayer to become subject to the state’s taxing jurisdiction or taxing power. For example, if a taxpayer has income tax nexus in a state, it will
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