2013 Year in Review: Selected Nexus Highlights and Key Trends

Laura Kulwicki, an attorney in the Vorys Akron office and a member of the probate and tax group, authored an article, titled "2013 Year in Review: Selected Nexus Highlights and Key Trends," for the Spring 2014 edition of the Journal of State Taxation.

The article summarized legislative, judicial, and administrative nexus developments across the country.  Those developments include: due process limits on state taxation; in-state deliveries and employees; affiliate nexus (related parties) laws; “click-through” nexus laws; customer notice and reporting laws for non0nexus retailers; corporate franchise/income tax nexus laws; and several nexus related court decisions.