Affiliate Nexus: States Deal With Issue of Nexus Creation Through Common Ownership (PDF)
Select a format
In recent years, one issue that has plagued the courts in a number of states has been that of determining when nexus is created by corporations that are subject to common ownership and/or control. This Emerging Issues Analysis reviews some of the cases that have addressed this issue, particularly when dealing with catalogue or website sales.
ROBERT J. DESIDERIO practices with Sanchez, Mowrer and Desiderio, P.C., Albuquerque, New Mexico, in the areas of tax law, tax-exempt organizations, and business and commercial transactions. He was dean of the University of New Mexico School of Law from 1979 to 1985 and from 1997 to 2003, and served as a professor of law for the school over several decades. He is currently Professor Emeritus at UNM, teaching State and Local Taxation, Tax-Exempt Organizations and Remedies.
Ask the LexisNexis experts - and get a complete answer based on today's law.
An authoritative analysis of important cases, codes, statutes, rulings, emerging issues or legal topics is available now - through LexisNexis Emerging Issues Analysis. The brain trust of LexisNexis authors - thousands of recognized authorities who develop the respected Matthew Bender®, Mealey's and Martindale-Hubbell® treatises and articles - produce this highly specific content. Each commentary covers an important case, code, statute, ruling or emerging issue such as subprime, nanotechnology, or climate change. More current and concentrated than treatises and more analytical than news, Emerging Issues Analysis bridges the information gap between the two, providing quick expert analysis of current developments in law.
Emerging Issues Analysis PDFs should be purchased individually or accessed through Lexis.com if you have a subscription.