2013 Advanced State Income Tax School

Vorys attorney Laura Kulwicki spoke at the 2013 Advanced State Income Tax School presented by the Institute for Professionals in Taxation on June 3, 2013. She instructed the program Evaluating Risk in Nexus and PL 86-272 Issues.

Ms. Kulwicki discussed the following topics in her presentation:

• The nuances of the “Substantial Nexus” standard of the commerce clause
• How this standard has been interpreted and developed by various state courts
• Concepts of economic nexus and attributional nexus
• Federal statutory limitations on the states’ ability to impose net income – based on taxes on nonresident taxpayers pursuant to P.L. 86-272 and other selected cases