Abstract

http://ssrn.com/abstract=2164545
 


 



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

Abstract:     
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 clause

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Date posted: October 20, 2012  

Suggested Citation

Fatale, Michael T., State Tax Jurisdiction and the Mythical 'Physical Presence' Constitutional Standard (October 1, 2000). The Tax Lawyer, Vol. 54, No. 1, 2000. Available at SSRN: http://ssrn.com/abstract=2164545

Contact Information

Michael T. Fatale (Contact Author)
Commonwealth of Massachusetts - Department of Revenue ( email )
PO Box 7010
Boston, MA 02204
United States
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