THIS MONTH'S FEATURED ARTICLE: Twenty Nexus Tips Regarding State Reporting

Nexus is a legal term of art that describes the connection you have with a specific state, such that you are subject to those state tax requirements. Determining nexus is far from simple and is highly fact and circumstance dependent. As such the analytical framework that you develop will be a key component of your state level compliance and reporting efforts. What follows are twenty key elements/questions that you should consider in determining whether or not you have nexus with a particular state.

 

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Any tax advice in this written or electronic communication was not intended or written to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be imposed on the taxpayer by any governmental taxing authority or agency. This written or electronic communications does not represent legal advice. Persons in need of a legal opinion should seek competent counsel.
Steven Mercatante, Esq. specializes in tax topics. Steven is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He received his Juris Doctor from the Michigan State University College of Law, graduating with a Certificate of International Law. He is an active member of the State Bar of Michigan.