section).
The requisite nexus may "vary" among different taxes and among states. Some care should be taken in distinguishing between a state's attempt to impose a tax and a state's attempt to impose the administrative burden of
collecting tax. For example, the requisite nexus threshold for imposing a use tax collection burden may be higher than the threshold for imposing net income tax.
Agenda
Nexus and Issues Involving Multiple StatesSales Tax Nexus
Use Tax Nexus
Use Tax Collection Nexus
Faculty
William G. Nolan
Ernst & Young
- Executive director in Ernst & Young’s Cleveland office
- Provides SALT consulting services to a number of industries
- Represented clients in Ohio tax matters before the Ohio Tax Commissioner, the Ohio Board of Tax Appeals and the Supreme Court of Ohio
- Wrote articles on tax topics in The Journal of Multistate Taxation and the ABA Tax Lawyer
- Speaks frequently on state and local tax topics
- J.D. degree, Case Western Reserve University; B.B.A. degree, Cleveland State University
- Can be contacted at 330-255-5204 or [email protected]
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