How to Halve Your Potential State Tax Burdens


Arthur Rosen and Matthew Boch wrote this bylined article on how state “affiliate” or “attributional” tax laws use the in-state presence of a business partner to establish nexus for an out-of-state company. “States are likely to continue asserting attributional nexus to catch unwary businesses for sales taxes, income taxes, and other state impositions,” the authors warned, and they urged “managing these risks upfront” to avoid leaving “businesses exposed to significant risks if audited.” Read the full article