Posted: 16 May 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.
Suggested Citation: 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