As we practice social distancing during the COVID-19 (“coronavirus”) outbreak, our state and local governments, like the federal government, are working through their response to the outbreak. The most common response by state and local governments has been the extension of filing and payment deadlines, however, some states are responding in other ways such as … Continue Reading
We are all familiar with the concept of tax nexus. In order to lawfully impose tax, the taxpayer must have sufficient contacts – or nexus – with the taxing state. The Avnet case dealt with the concept of dissociation – or transactional nexus. At issue in Avnet was whether the taxpayer could bifurcate – or … Continue Reading
