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Nexus, which generally refers to the threshold of contact that must exist between a taxpayer and a state before the state has jurisdiction to tax the taxpayer, has long been a gray area for which guidance in the form of case law or statutes from the states has generally been lacking.
Many jurisdictions have provided further details of their nexus policies in the Bloomberg BNA State Tax Department Survey. The 2013 edition of the survey that will be published in April will cover each state’s policy regarding “trailing nexus.”
Some jurisdictions rely on the theory of trailing nexus to assert that an out-of-state corporation’s duty to collect tax lingers even after the company has ceased all activities within its borders. A number of states have issued guidance on how trailing nexus as it applies to use tax. The states that adhere to trailing nexus include:
The states that do not adhere to trailing nexus include:
By Steven Roll
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