What Is Minimal Substantial Nexus? - McDermott Will & Emery

What Is Minimal Substantial Nexus?


Arthur Rosen and Richard Call wrote this bylined article discussing the impact of general versus specific substantial state tax nexus on interstate commerce. “Specific nexus principles prohibit the expansion of commerce clause nexus to all of a company’s sales when the company is not at home in a state because to do so would impermissibly burden interstate commerce,” the authors wrote.