Cybertaxation and the Commerce Clause: Entity Isolation or Affiliate Nexus?
John A. Swain
University of Arizona - James E. Rogers College of Law
State Tax Notes, Vol. 24, No. 8, May 20, 2002
The author suggests that affiliate nexus - the concept that the physical presence of an in-state affiliate creates sufficient nexus for an out-of-state affiliate - is an essential tool for preventing further erosion of tax equity among retailers. When some retailers have to collect sales and use taxes while others do not, an uneven playing field results, the author says.
Accepted Paper Series
Date posted: May 16, 2002
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