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article from The Tax Adviser,
published by
American Institute of CPA's on
September 1, 1997. The length of the
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From the supplier: Companies conducting electronic commerce via the Internet should be wary of accidently triggering state tax jurisdiction. States are likely to try to extend jurisdiction over these businesses, although many state tax nexus issues remain unresolved by Congress. Companies operating on the Internet should adopt strategies limit their tax exposure and rebut states claiming jurisdiction.
Citation DetailsTitle: Inadvertently establishing state taxing jurisdiction through the Internet.
Author: Michael J. Nathanson
Publication:The Tax Adviser (Magazine/Journal)
Date: September 1, 1997
Publisher: American Institute of CPA's
Volume: 28
Issue: n9
Page: 562(4)
Distributed by Thomson Gale.
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