Business Activity Taxes--The Next Internet Tax
by Bartlett Cleland on 03/15/2003
2 Pages
Synopsis:
Driven by an insatiable appetite for tax revenue, states are attempting to impose “business activity taxes” on businesses that have no clearly-defined presence within the state. A clear, legal definition of nexus is needed so that businesses can understand when and where they can expect to be taxed. Such a definition is a legitimate role for the federal government in facilitating interstate commerce, and not a violation of federalism.
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