Weekly Round-Up: Nexus Standards, MTC Compact Elections, and the 2016 State Tax Departments Survey


This week’s issue of the Weekly State Tax Report covers varied subject matter, with insights on nexus standards, MTC Compact elections, and the release of this year’s Bloomberg BNA Survey of State Tax Departments. 

In “Due Process, Economic Presence, Nexus and Electronic Commerce,” June Summers Haas, partner at Honigman Miller Schwartz and Cohn LLP, discusses the history of due process nexus theory, the impact of Quill, and the evolution of due process as Internet sales continue to grow.

In “Compact Election Cases: Where Are They Headed and What Do Recent Developments Mean?” Executive Director Joe Huddleston and Tax Senior Rebecca Helmes of Ernst & Young LLP discuss the compact issue in California, its spread to other states, the status of cases in those states and what it all means for the future.

Finally, an article by State Tax Law Editor Chreasea Dickerson highlights the complexity, confusion and ambiguity revealed by this year’s Bloomberg BNA Survey of State Tax Departments.

Other highlights from the 4/22/16 issue of the Weekly State Tax Report:

  • Alabama Expects Litigation Soon Over Remote Seller Tax Rule
  • California FTB Weighs Income Distortion Rules for Banks
  • Connecticut Bill to Tax Yale Property Would Be First in Nation
  • Movement on Marketplace Fairness Act Unlikely in 2016

Some notable developments from the State Tax Developments Tracker–Bloomberg BNA’s tool for monitoring important developments in all the states:

  • U.S. Supreme Court Affirms Nevada Court's Jurisdiction over California Agency, Holds Nevada Awarded Unconstitutional Damages
  • Mississippi Legislature Enacts Law Requiring Taxing Entities to File Annual Report Disclosing Tax Revenues Received
  • Texas Court of Appeals Holds Taxpayer's Professional Bill Pay Services Are Not Taxable Data Processing Services
  • Nebraska Legislature Enacts Law Extending Dates for Application of Tax Incentives

In other developments… 

New York: New York State Tax Appeals Tribunal Ruling in TD Holdings II, Inc., Addresses Treatment of New York NOL, by Deloitte Tax LLP

2016 Election Grows Near, Business Leaders React to Proposed Tax Changes: Market Study Reveals 6 Key Insight Messages, by Friedman LLP

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library.