A recent West Virginia Supreme Court case involving ConAgra Brands points out that economic nexus is not as broad as some states have argued. The case distinguishes the facts from Geoffrey (South Carolina, 1993) and the more recent KFC (Iowa, 2011). The court also notes that nexus did not exist under Due Process clause which is a reminder that Due Process is important - not all fact patterns should go directly to the commerce clause and Complete Auto Transit for nexus analysis.
I have a short article on this case in the AICPA Tax Insider today - "Trademarks alone are not enough for income tax nexus."
What do you think?
