2012 Nexus Year in Review: Will 2013 Bring More of the Same?

By Maryann B. Gall and Laura A. Kulwicki

Twenty years after the U.S. Supreme Court last spoke on nexus and with Quill and Wrigley truly coming of age, we are in many ways still no closer to understanding the limits of state authority to tax than we were in 1992. While we know that property, people, and other direct ties create nexus, how much of it is needed to support taxing jurisdiction? How far is too far when states try to reach out and tax someone?

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Wolters Kluwer TAA

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