Articles:
Income Tax Nexus Limitations in a Post-Wayfair World
Before the Wayfair decision, many states were pushing several theories to impose income tax nexus on out-of-state businesses, with strong resistance from taxpayers. Even though the case involved sales and use tax and not income tax, Wayfair opens the door even wider for states to assert nexus and raises questions for taxpayers as to how and when to fight against assertions of nexus.
In this installment of Inside Deloitte, examine possible limits on states’ income tax nexus reach after the US Supreme Court’s Wayfair decision.
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