Nexus Issues: Looking for a Cure

 
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Accounting Today
by Roger Russell

The House Judiciary Committee, through its Subcommittee on Regulatory Reform, Commercial and Antitrust Law, held a hearing Tuesday on nexus issues involving three bills before the Committee.

The bills are the Mobile Workforce State Income Tax Simplification Act of 2015, the Digital Goods and Services Tax Fairness Act of 2015 and the Business Activity Tax Simplification Act of 2015. The unifying theme of the legislation, according to Chairman Bob Goodlatte, R-Va., is “No Regulation Without Representation.”

Since the Supreme Court held in the 1992 case of Quill v. North Dakota that states may tax interstate commerce if there is a “substantial nexus” to the taxing state, states are increasingly exploiting the gray area in the law to tax and regulate beyond their borders, according to Goodlatte.

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