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Geoffrey Sidesteps Quill: Constitutional Nexus, Intangible Property and the State Taxation of Income

54 Pages Posted: 23 Oct 2012  

Michael T. Fatale

Commonwealth of Massachusetts - Department of Revenue

Date Written: December 1994

Abstract

This article evaluates the correctness of the decison in Geoffrey, Inc. v. South Carolina Tax Commission, 437 S.E.2d 13 (S.C.), cert. denied, 510 US 992 (1993), which held that the "physical presence" standard for determining state tax jurisdiction, as articulated in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), does not apply in the context of a corporate income tax.

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

Suggested Citation

Fatale, Michael T., Geoffrey Sidesteps Quill: Constitutional Nexus, Intangible Property and the State Taxation of Income (December 1994). Hofstra Law Review, Vol. 23, No. 2, 1994. Available at SSRN: https://ssrn.com/abstract=2165602

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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