Mary Benton presented, "How the Interstate Tax System Works/Jurisdiction and Nexus," during this conference sponsored by the Interstate Tax Corporation
. Constitutional limitations on state powers to tax interstate business. Protected solicitation and de minimis
activities under Public Law 86-272. Attributional nexus. Consequences of selling over the Internet, through employees or independent contractors, advertising, delivering, owning or leasing property in a state, other issues. Dealing effectively with nexus questionnaires. The applicable standard for franchise, privilege, other non-income taxes and service companies.
December 8-10, 2010
Doubletree Hotel / Washington, DC