Product ID: 100927RPT
 

Sales and Use Tax in Ohio: Nexus and Issues Involving Multiple States

Ernst &Young
Sales and Use Tax in Ohio: Nexus and Issues Involving Multiple States

Congress, pursuant to its broad power to regulate interstate commerce, has imposed additional limitations on state taxing power with respect to taxes based upon net income (i.e., P.L. 86-272 discussed in Part B of this
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.

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