Cybertaxation and the Commerce Clause: Entity Isolation or Affiliate Nexus?

Posted: 16 May 2002  

John A. Swain

University of Arizona - James E. Rogers College of Law

Abstract

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.

Suggested Citation

Swain, John A., Cybertaxation and the Commerce Clause: Entity Isolation or Affiliate Nexus?. State Tax Notes, Vol. 24, No. 8, May 20, 2002. Available at SSRN: https://ssrn.com/abstract=312399

John A. Swain (Contact Author)

University of Arizona - James E. Rogers College of Law ( email )

P.O. Box 210176
Tucson, AZ 85721-0176
United States
(520) 621-7673 (Phone)
(520) 621-9140 (Fax)

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