Tax Lawyers Review Evolution of Nexus

Overview


Arthur Rosen spoke at the 2016 California Tax Bar annual meeting on state efforts to extend taxing jurisdictions on out-of-state businesses. Mr. Rosen noted the state rulings and decisions to challenge the Supreme Court’s Quill decision that limited state tax nexus, but suggested that today’s Court justices “ just don’t want to get involved” and prefer that Congress tackle the issue.