State Tax Jurisdiction: Establishing Nexus for Business Activity Taxes - Colon, Ricardo
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This research examines the nexus standards for business activity taxes at the state level in the United States. While some states determine nexus under the U.S. Commerce Clause based on a physical presence test, other states determine nexus using an economic presence test. This lack of uniformity presents problems for multistate taxpayers. To address this issue,the U.S. Congress must enact legislation establishing a uniform nexus standard for business activity taxes.

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Produktbeschreibung
This research examines the nexus standards for business activity taxes at the state level in the United States. While some states determine nexus under the U.S. Commerce Clause based on a physical presence test, other states determine nexus using an economic presence test. This lack of uniformity presents problems for multistate taxpayers. To address this issue,the U.S. Congress must enact legislation establishing a uniform nexus standard for business activity taxes.
Autorenporträt
Ricardo Colon, JD, LL.M., CPA is Assistant Professor of Accounting at Lamar University in Beaumont, Texas. He earned his Juris Doctorate from Loyola University, New Orleans, Louisiana, and his LL.M. in Tax from the University of Houston, Houston, Texas. After practicing tax law at a multinational corporation, he became an accounting professor.