INSIDE SALT
INSIDE SALT
In-Depth Coverage of Issues Surrounding State and Local Tax
INSIDE SALT
In-Depth Coverage of Issues Surrounding State and Local Tax

What Is Minimal Substantial Nexus?

By and on July 13, 2017
Posted In Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes

Can a seller have nexus with a state – so as to be obligated to collect and remit that state’s sales and use taxes – only in connection with certain sales that seller makes into that state?  In this article, the authors explore the concept that only certain transactions may be subject to that obligation, depending on the extent of the seller’s connection with that state.

Read the full article.

Originally published in State Tax Notes, July 3, 2017.

Tags: Avnet Inc. v. Department of Revenue, Burger King Corp. v. Rudzewicz, Commerce Clause, Commerce Clause nexus, Complete Auto Transit Inc. v. Brady, Due Process Clause, general nexus, Goodyear Dunlop Tires Operations S.A. v. Brown, International Shoe Co. v. Washington, Irwin Naturals v. Department of Revenue, Miller Brothers Co. v. Maryland, minimal connection standard, National Bellas Hess Inc. v. Department of Revenue of Illinois, personam, Quill Corp. v. North Dakota, sales tax collection, substantial nexus, substantial nexus standard, US constitutional nexus standards, US Supreme Court, World-Wide Volkswagen Corp. v. Woodson
Arthur R. Rosen
Arthur R. Rosen focuses his practice on tax planning and litigation relating to state and local tax matters for corporations, partnerships and individuals. Formerly the deputy counsel of the New York State Department of Taxation and Finance, as well as counsel to the governor's Temporary Sales Tax Commission and tax counsel to the New York State Senate Tax Committee, Arthur has also held executive tax management positions at Xerox Corporation and AT&T. He has worked in accounting and law firms in New York City. Read Arthur Rosen's full bio.

Richard C. Call
Richard C. Call focuses his practice on state and local tax litigation before administrative and judicial bodies, at all levels and in multiple states, with respect to income, franchise, gross receipts, and sales and use taxes. He also advises clients on the state and local tax consequences of business restructurings, as well as the impact of new state legislation on current business operations. Read Richard C. Call's full bio.

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