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- Title
Nexus News: California Court Strikes Down FTB’s P.L. 86-272 Guidelines and Recent Cases Regarding Nexus Due to Another Entity Acting “on Behalf of” the Taxpayer.
- Authors
Schiller, Breen M.; Stanley, Daniel L.
- Abstract
The article presents the discussion on reviewing recent state nexus decisions holding that the taxpayer had sufficient nexus for the imposition of tax. Topics include business activities taking place in California and whether those activities exceeded the protection of PL 86-272 such that the business becomes subject to California income or franchise tax; and inventory amounts, develop new products, or identify new items to offer for sale.
- Subjects
CALIFORNIA; TAX courts; COURTS; HOUSE brands; STATE taxation; RETAIL stores; LEGAL judgments; SUPERIOR courts
- Publication
Journal of State Taxation, 2024, Vol 42, Issue 2, p18
- ISSN
0744-6713
- Publication type
Article