Affiliate Nexus: States Deal With Issue of Nexus Creation Through Common Ownership (PDF)

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PDF :Electronic, 8 Pages
ISBN: 9781422429983
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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.


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