Scope of State Taxing Authority (Nexus, Streamlined Sales Tax Project, Amazon Taxes)
States should not impair our national market with protectionist barriers. So long as tax systems are defined by geography, tax assessment and nexus must be based on physical presence within geographic lines. A single transaction should not be subject to multiple taxation or burdensome calculation, assessment, or payment obligations.
Additional questions about the scope of state taxing authority or any other are of tax law? Contact us at (202) 464-6200.
Related Blog Entries
- House Committee Approves Bill Limiting State Taxation of Business Travelers, by Joseph Henchman, November 17, 2011
- House Committee to Vote Thursday on State Income Tax on Out-of-State Business Travelers, by Joseph Henchman, November 16, 2011
- Bipartisan Group Introduces New Bill to Allow State Taxes on Online Sales, by Joseph Henchman, November 10, 2011
- Senate Bill Introduced to Limit State Taxation of Telecommuters in Other States, by Joseph Henchman, November 10, 2011
- Sen. Wyden Introduces Resolution Opposing Federal Action on Online Sales Tax Collection Requirements, by Mark Robyn, November 8, 2011
- Criticism of Illinois Affiliate Marketers Tax Law Grows, by Joseph Henchman, October 28, 2011
- Updated: New State Online Sales Tax Bill Introduced in Congress, by Joseph Henchman, October 13, 2011
- Supreme Court Declines to Hear Two State Tax Overreaching Cases, by Joseph Henchman, October 3, 2011
- What Does Amazon.com's Tax Deal with California Mean?, by Joseph Henchman, September 29, 2011
- Senate Introduces “The Main Street Fairness Act”, by Ryan Rosso, August 2, 2011
- Amazon Tax Update: California and Tennessee Developments, by Richard Morrison, July 27, 2011
- Amazon Tax Referendum Advances in California, by Richard Morrison, July 20, 2011
- Podcast with Attorney Dirk Giseburt on the Limits of State Tax Authority, by Richard Morrison, July 14, 2011
- From the Archives: Tax Foundation Research on Taxation of Interstate Commerce, 1966 and Today, by Simeon J. Morris, July 12, 2011
- House Committee Approves Bill Limiting State Tax Overreaching for Business Taxes, by Joseph Henchman, July 7, 2011
- California Becomes Seventh State to Adopt "Amazon" Tax on Out-of-State Online Sellers, by TF Staff, July 1, 2011
- Online Travel Agencies Win Tax Dispute in Missouri, by Zach Castle, July 1, 2011
- Congress Debates Bill on Digital Goods State Taxation, by Laura Lieberman, May 26, 2011
- New Report: Louisiana Considers "Amazon" Tax on Out-of-State Online Retailers, by TF Staff, May 26, 2011
- Illinois Governor Signs "Amazon Tax", by Joseph Henchman, March 10, 2011
- Multistate Tax Commission Discusses Standards for Income Tax on Business Travelers , by Joseph Henchman, March 10, 2011
- KFC Ordered to Pay Tax to Iowa, by Joseph Henchman, March 5, 2011
- Federal Judge Issues Injunction Against Colorado "Amazon Tax", by Joseph Henchman, January 31, 2011
- New York City Expands Hotel Tax to Travel Services, by Joseph Henchman, January 27, 2011
- Connecticut Considers an "Amazon Tax"...Again, by Alex Wood-Doughty, January 25, 2011
- Illinois "Amazon Tax" Puts Internet Firms in Danger, by Joseph Henchman, January 14, 2011
- Illinois Considers "Amazon Tax", by Joseph Henchman, January 5, 2011
- Iowa Reaching Beyond Borders with Corporate Income Tax, by Joseph Henchman, January 3, 2011
- Online Sales Tax Debate, by Joseph Henchman, December 20, 2010
- Paying Sales Tax on Cyber Monday Purchases?, by Joseph Henchman, November 29, 2010
- New York Court Sends "Amazon Tax" Case Back for More Information, by Joseph Henchman, November 4, 2010
- Streamlined Sales Tax Board to Consider Defying Court Ruling, by Joseph Henchman, November 3, 2010
- Sales Tax Bill Introduced in Congress, by Joseph Henchman, July 26, 2010
- ACLU Joins Fight against the North Carolina "Amazon Tax" Disclosure Demands, by Arushi Sharma, June 24, 2010
- Montana Revenue Official Floats Compromise on Mobile Workforce Bill, by Joseph Henchman, June 23, 2010
- Congress Considers Restrictions on State and Local Rental Car Taxes , by Xander Stephenson, June 17, 2010
- Replies to Questions from Rep. Steve Cohen on State Taxation and Congressional Power, by Joseph Henchman, June 4, 2010
- Sales Tax Streamlining Effort: Congressional Bill Imminent, by Joseph Henchman, May 11, 2010
- Congress Considers Tax Apportionment: How States Divvy Up Corporate Taxes, by Arushi Sharma, May 7, 2010
- Washington Revenue Official: Objective is to Shift Tax Burden Out-of-State, by Joseph Henchman, May 4, 2010
- Congress Hears Testimony on Restraints on State Tax Overreaching, by Joseph Henchman, April 16, 2010
- Tax Foundation on Fox Business Network: Amazon Taxes, by Natasha Altamirano, April 6, 2010
- "Bulk Discount" Terminology is Inaccurate Description of Taxation of Online Travel Services, by Joseph Henchman, March 25, 2010
- States Extending Income Tax to Travellers, by Joseph Henchman, March 23, 2010
- Maryland Considers "Amazon Tax", by Joseph Henchman, March 19, 2010
- Tax Foundation on Washington Journal: State Taxes, by Natasha Altamirano, March 17, 2010
- Wyden-Gregg, Illinois Taxes, and Amazon Tax in Connecticut, by Joseph Henchman, March 16, 2010
- "Amazon Tax": Not a Money Maker, by Natasha Altamirano, March 11, 2010
- Colorado's Amazon Tax: It's an Amazon Tax, by Joseph Henchman, March 10, 2010
- New Report on the Harm and Failures of "Amazon Tax" Laws, by Joseph Henchman, March 8, 2010
- Amazon Taxes and "Preferential Tax Treatment", by Joseph Henchman, March 1, 2010
- Virginia Amazon Tax Dies, Supporters Promise Another Try (Right Now, It Turns Out), by Joseph Henchman, February 26, 2010
- California Senate Passes Amazon Tax, by Joseph Henchman, February 22, 2010
- Virginia to Enact Amazon Tax, Too?, February 22, 2010
- New Podcast: Joe Henchman on Taxation of Online Travel Companies, by Natasha Altamirano, February 17, 2010
- Colorado Modifies "Amazon Tax" Proposal, by Joseph Henchman, February 11, 2010
- BATSA Would Establish Uniform Physical Presence Standard, by Natasha Altamirano, February 4, 2010
- Cities Pursue Discriminatory Taxation of Online Travel Services; Result is Harm to Interstate Commerce, by Joseph Henchman, February 3, 2010
- Back and Forth on "Amazon Taxes", by Joseph Henchman, December 22, 2009
- Pennsylvania Dreams of Taxing Beyond Its Borders, by Joseph Henchman, December 21, 2009
- New Podcast: Jeffrey Reed on "Amazon" Taxes, by Natasha Altamirano, November 11, 2009
- Tires, Skis, Sales Tax, and Florida Garbage Mountains, by Joseph Henchman, October 14, 2009
- Tax Foundation Legal Brief Calls for Reversal of NY "Amazon Tax" Ruling, by Joseph Henchman, September 15, 2009
- Spitzer Considers Senate Run, by Joseph Henchman, September 8, 2009
- Revenue Rolls Out of the State, by Kail Padgitt, August 26, 2009
- Broadening or Redefining the Base , by Kail Padgitt, July 6, 2009
- Supreme Court Declines to Hear Geoffrey & Capital One Nexus Cases, by Joseph Henchman, June 22, 2009
- Eight States Consider Adopting New York's Problematic "Amazon Nexus" Law, by Joseph Henchman, April 22, 2009
- Tax Foundation Testimony on Sales Tax Streamlining, by Joseph Henchman, February 18, 2009
- Maine Court Imposes Taxes on Out-of-State (?) Driver, by Joseph Henchman, December 19, 2008
- Seneca Object to New York Cigarette Tax Law, by Joseph Henchman, December 18, 2008
- New York Governor Signs Law to Tax Cigarettes Sold on Tribal Lands, by Joseph Henchman, December 16, 2008
- Tennessee Court Strikes Down Excise Tax on Whitewater Rafting, by Joseph Henchman, November 13, 2008
- Kentucky Governor Seeks to Shut Down Threats to State Lottery Monopoly, by Joseph Henchman, October 21, 2008
- Federal Court Halts Iowa Attempt to Tax Internet, by Joseph Henchman, October 9, 2008
- Thoughts on Why the U.S. Supreme Court Doesn't Stop State Tax Overreaching, by Joseph Henchman, September 3, 2008
- Texas Supreme Court Declines to Rehear Insurance Tax Case, by Joseph Henchman, September 3, 2008
- Nearly 8,000 Sales Taxes and 2 Fur Taxes: Reasons Why the Streamlined Sales Tax Project Shouldn't Be Quick to Declare Victory, by Joseph Henchman, July 28, 2008
- American Airlines Case in New York Highlights Problems with Hotel Taxes, by Joseph Henchman, July 23, 2008
- BATSA, the Amazon Tax, and the Physical Presence Rule, by Joseph Henchman, July 17, 2008
- Dubious BATSA Scoring from the NGA, by Josh Barro, June 25, 2008
- Thoughts on the BATSA Hearing, by Joseph Henchman, June 25, 2008
- Tax Foundation Testifies before Congress on Physical Presence for Business Taxation, by Joseph Henchman, June 24, 2008
- Chicago Sues eBay, Seeks Amusement Tax Revenue, by Joseph Henchman, June 17, 2008
- Davis and Municipal Bonds for Private Activities, by Joseph Henchman, May 30, 2008
- Municipal Bond Exclusions Help Shield High-Tax States From Tax Competition, by Joseph Henchman, May 27, 2008
- U.S. Supreme Court Upholds Kentucky's Discriminatory Municipal Bond Tax Exclusion 7-2, by Joseph Henchman, May 19, 2008
- State Insurance Tax Discrimination Case Won't Be Reheard, by Joseph Henchman, May 15, 2008
- Supreme Court Declines to Hear Mikulski Case, by Joseph Henchman, May 12, 2008
- Amazon Files Suit Against New York Tax on Out-of-State Businesses, by Joseph Henchman, May 2, 2008
- New York "Amazon Tax" Presents Policy and Legal Problems, by Joseph Henchman, April 25, 2008
- Tax Foundation Urges a Stop to South Dakota's Discriminatory Insurance Taxes, by Joseph Henchman, April 16, 2008
- More on States Exporting Tax Burden to Out-of-State Businesses, by Joseph Henchman, March 25, 2008
- Alleged Spitzer-Prostitute Liaison Raises Tax Questions, by Joseph Henchman, March 11, 2008
- BATSA Hearing: Shaken Down by New Jersey on the State Line, by Joseph Henchman, February 21, 2008
- Court Declines to Hear Challenge to Cities Taxing Beyond Their Borders, by Matthew Reddington, February 19, 2008
- Bill Introduced in Congress to Affirm Physical Presence Rule, by Joseph Henchman, February 8, 2008
- Attention Chicago Residents: Buy Your Bottled Water Before Midnight (Though A Legal Challenge is Pending), by Joseph Henchman, December 31, 2007
- WSJ Discusses Virtues of Quill Physical Presence Rule, by Joseph Henchman, December 27, 2007
- Pennsylvania Woman Wins Toilet Paper Tax Lawsuit, by Joseph Henchman, December 3, 2007
- Cross-Border Tax Skirmish Between Missouri and Kansas, by Joseph Henchman, November 19, 2007
- Florida Considers Limited Tax Reform, by Joseph Henchman, November 16, 2007
- U.S. Supreme Court Considers Constitutionality of Kentucky Taxing Only Other States' Bonds, by Joseph Henchman, November 5, 2007
- Reviving the Import-Export Clause in Kentucky v. Davis, by Joseph Henchman, October 24, 2007
- California Councilman Proposes Raising Hotel Tax for Charity, by Joseph Henchman, October 9, 2007
- Pennsylvania Woman Sues K-Mart Over 28 Cent Tax, by Joseph Henchman, October 9, 2007
- Judge Holds Virgin Islands Use Tax Unconstitutional, by Joseph Henchman, August 22, 2007
- MTC Wrong on Benefit Principle's Application to Nexus Debate, by Chris Atkins, August 20, 2007
- Indian Gambling Tax Case Argued, by Joseph Henchman, August 14, 2007
- State Nexus Debate Enters New Phase, by Chris Atkins, July 12, 2007
- Does the Sixth Circuit's DirecTV Opinion Reveal Tension Over the Cuno Decision?, by Chris Atkins, June 6, 2007
- 2006: The Year in Tax Law, by Chris Atkins, January 4, 2007
- Does the Commerce Clause Protect Commerce or State Coffers?, by Chris Atkins, December 12, 2006
- New Analysis: When Can States Tax Out-of-State Companies?, by Andrew Chamberlain, July 24, 2006
- Did New York Really Change its Tax Treatment of Telecommuters?, by Chris Atkins, June 12, 2006
- New York Relaxes its Tax Rules on Telecommuting, by Chris Atkins, June 1, 2006
- Supreme Court Denies Review of Cuno Property Tax Exemption, by Chris Atkins, May 24, 2006
- Unanimous Supreme Court Dismisses Cuno Case, by Chris Atkins, May 15, 2006
- Important State Court Rulings on Tax Incentives and Nexus, by Chris Atkins, May 12, 2006
- European High Court Official Affirms Tax Competition, by Chris Atkins, May 11, 2006
- The Cuno Hearing: From the Back Row, by Chris Atkins, March 1, 2006
- The Constitutional Challenge to West Virginia's Coal Severance Tax, by Chris Atkins, December 6, 2005
- Marketing Tax Nexus?, by Chris Atkins, November 2, 2005
- Thinking Correctly about Fiscal Federalism, State Sovereignty, and H.R. 1956, by Chris Atkins, September 27, 2005
- Targeted Tax Relief for Katrina Rebuilding in a Cuno World, by Chris Atkins, September 22, 2005
- Is the Washington Airplane Manufacturers Tax Cut Susceptible to Challenge Under Cuno v. DaimlerChrysler?, by Chris Atkins, September 16, 2005
- Issues of Taxation Will Be Key to Supreme Court's Future, by Gerald Prante, September 14, 2005
- The Original Impetus for the Commerce Clause and Cuno v. DaimlerChrysler, by Chris Atkins, August 29, 2005
- Important Tax Cases: Scripto v. Carson and the Agency Theory of Nexus, by Chris Atkins, August 26, 2005
- Important Tax Cases: McCullough v. Maryland and the Sovereign Power to Tax, by Chris Atkins, August 10, 2005
- Revisiting Kelo v. New London: The Tax Consequences of the Supreme Court?s Ruling, by Chris Atkins, August 3, 2005
- Who Says Tax Law Can't Be Fun? A Word-Game Based on Cuno v. DaimlerChrysler, by Chris Atkins, July 22, 2005
- Important Tax Cases: Quill Corp. v. North Dakota and the Physical Presence Rule for Sales Tax Collection, by Chris Atkins, July 19, 2005
- Defending Tax Competition in the Supreme Court, by Andrew Chamberlain, July 15, 2005
- Decline of Tax-Free Internet Sales?, by Andrew Chamberlain, June 20, 2005
- Will Congressional Business Actitvity Tax Nexus Reform Spur Tax Sheltering?, by Chris Atkins, June 16, 2005
- Important Tax Cases: Container Corp. v. Franchise Tax Board and the Constitutionality of Combined Reporting, by Chris Atkins, June 14, 2005
- Important Tax Cases: Moorman Manufacturing Company v. Bair and the Advent of Single-Sales Factor Apportionment, by Chris Atkins, May 26, 2005
- Important Tax Cases: Complete Auto Transit v. Brady and the Constitutional Limits on State Tax Authority, by Chris Atkins, May 19, 2005
- Connecticut Lawmakers Will Reintroduce Telecommuter Tax Fairness Act, by Chris Atkins, May 10, 2005
- Cuno v. Daimler Chrysler: Good Policy Can Make Bad Law, by Chris Atkins, May 3, 2005
