New York's New Factor Presence Nexus Standards: Vulnerable to Due Process Constitutional Challenge?

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

The recent passage of New York's budget bill will add New York to the list of jurisdictions that assert a threshold for triggering income tax nexus over taxpayers when that part of the legislation takes effect in 2015. Considering the due process clause's recent rise to prominence in state tax cases, can taxpayers mount a viable challenge to this or other economic nexus provisions? In this lead report, Bloomberg BNA state tax law editor Rebecca Helmes examines due process clause considerations related to economic nexus/factor presence nexus standards.

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