What Is Minimal Substantial Nexus? | McDermott

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What Is Minimal Substantial Nexus?

July 17, 2017

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Overview

Arthur Rosen and Richard Call wrote this bylined article discussing the impact of general versus specific substantial state tax nexus on interstate commerce. “Specific nexus principles prohibit the expansion of commerce clause nexus to all of a company’s sales when the company is not at home in a state because to do so would impermissibly burden interstate commerce,” the authors wrote.

Authors

Arthur R. Rosen

Counsel

Miami, New York – One Vanderbilt Avenue

Richard C. Call

Partner

Boston, New York – One Vanderbilt Avenue

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