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ARTICLE · 22 OCTOBER 2004

State Tax Return - Nexus Update: 2003/2004

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We keep track of nexus developments each year — legislation, administrative interpretations, the passage of rules and regulations, and court cases. This issue of our newsletter outlines important nexus developments from June, 2003, through August, 2004.

United StatesTax
Maryann Gall
Maryann Gall
Laura Kulwicki
Laura Kulwicki
Phyllis Shambaugh
Phyllis Shambaugh
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We keep track of nexus developments each year - legislation, administrative interpretations, the passage of rules and regulations, and court cases. This issue of our newsletter outlines important nexus developments from June, 2003, through August, 2004. It is organized by the kind of activity that tends to give out-of-state entities nexus planning and litigation difficulties, such as employee visits, trade show attendance, and affiliate nexus. We hope you find it helpful in your planning and compliance work.

I. THE GENERAL RULE OF NEXUS

A. Quill Corp. v. North Dakota, 504 U.S. 298 (1992).

1. The Supreme Court reconsidered and reaffirmed the continued vitality of the National Bellas Hess v. Illinois Dep't of Revenue, 386 U.S. 753, 18 L. Ed. 2d 505, 87 S. Ct. 1389 (1967), bright line rule of physical presence.

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