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