Hosted by the Tax Section
This program will examine the issues currently seen in state tax litigation as states seek to expand traditional notions of nexus and jurisdiction over multistate businesses with little or no actual physical presence in a state.
Featured speaker, Hollis L. Hyans, Esq., will also review court decisions, state department of revenue guidance, legislation and the policy concerns raised by recent approaches.
Topics to be discussed include:
- Income tax nexus:
- Is economic presence sufficient?
- Is "factor presence nexus" the future?
- Interaction between federal due process decisions, which have narrowed the standards for jurisdiction over foreign entities, and the recent expansion of jurisdiction by several state courts and legislatures
- States challenging Quill - should states enact statues or rules that are unconstitutional under current Supreme Court precedent?
Join your colleague in the Tax Section for their spring CLE program and hear the latest regarding the state's interpretation of nexus and legislation regarding it.