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From Lorman Education Services
Economic Nexus Standards in State Taxation
...ed its longstanding rule and held in Quill Corp. v. North Dakota that nexus requires some form of physical presence in the taxing state. In today's economy, however, states are continuing to push nexus limits farther than ever before and have begun to reach beyond traditional notions of nexus by relying on economic connections to create nexus. Is merely having customers in a state or generating
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Economic Nexus Standards in State Taxation
Current Issues in Attributional and Agency Nexus
...ed its longstanding rule and held in Quill Corp. v. North Dakota that nexus requires some form of physical presence in the taxing state. However, physical presence is not limited only to direct presence. It may also be established indirectly through relationships with third-parties in the taxing state. In today's economy, states are pushing nexus limits farther than ever before and are
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