38 Pages Posted: 20 Oct 2012
Date Written: October 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).
Keywords: state tax, tax jurisdiction, nexus, physical presence, commerce clause
Suggested Citation: 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: https://ssrn.com/abstract=2164545