Nexus Oddities of the Marketplace Fairness Proposal

On May 6, 2013, the Senate passed S. 743 , the Marketplace Fairness Act (69-27). That is the farthest this bill has gotten in the past almos...

Tax policies for multijurisdictional income

On March 1, the SJSU MST Program, Santa Clara Valley TEI chapter and the Tax Policy Committee of the California Bar Taxation Section held th...

A bit of nexus history - 1967 versus 1991 versus 2012 technology

In preparing for a presentation on the Quill case (which is today (!) at 3 pm Eastern), I had the opportunity and need to reread the lower ...

Trademarks and income tax nexus

A recent West Virginia Supreme Court case involving ConAgra Brands points out that economic nexus is not as broad as some states have argued...

Congress' Multitude of Multistate Bills

There are ten bills in the 111 th Congress that involve multistate tax issues. Several have been introduced in prior Congresses. I've ...