State Tax Jurisdiction and the Mythical 'Physical Presence' Constitutional Standard

38 Pages Posted: 20 Oct 2012  

Michael T. Fatale

Commonwealth of Massachusetts - Department of Revenue

Date Written: October 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).

Keywords: state tax, tax jurisdiction, nexus, physical presence, commerce clause

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

Michael T. Fatale (Contact Author)

Commonwealth of Massachusetts - Department of Revenue ( email )

100 Cambridge Street
PO Box 9566
Boston, MA 02114
United States

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