State Tax Jurisdiction and the Mythical 'Physical Presence' Constitutional Standard
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
October 1, 2000
The Tax Lawyer, Vol. 54, No. 1, 2000
This article critiques as a methodolology for determining whether a corporation should be subject to a state's taxing jurisdiction the "physical presence" constitutional standard articulated by the U.S. Supreme Court in Quill Corp. v. North Dakota, 504 U.S. 298 (1992).
Number of Pages in PDF File: 38
Keywords: state tax, tax jurisdiction, nexus, physical presence, commerce clauseAccepted Paper Series
Date posted: October 20, 2012
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