Barb, What is the specific USSC cite ? > That's the test laid down by the US Supreme Court to determine >whether a company is liable for a state's taxes. But the court ruled >that the mere fact of a short trade show does not create a business >presence. > The court noted that most of the attendees were from out of state, >and that many were already long-standing customers of Blue Belle. >Thus the company didn't create a customer base in Florida as a result >of the show. > THERE'S THE RUB. The case could have gone the other way if >Florida had proved that the show created a substantial customer base >in the state. And what is or isn't "substantial," of course, is a >subjective judgment. > >====== >Apparently the "substantial nexus" test applies thruout the US as >far as state tax departments. > >Barb Barasa >Ashland OR Best. Horace Horace Greeley hgreeley@leland.stanford.edu "The defining statistic of death is that it has a one to one ratio." - George Bernard Shaw LiNCS voice: 415/725-4627 Stanford University fax: 415/725-9942
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