Nexus for State and Local Taxes

Philadelphia Bar Association - Tax Section Program


State + Local Tax

Philadelphia, PA

Craig B. Fields

Craig B. Fields

Speaking Engagement

Craig Fields and Richard Call will address nexus issues for state income taxes and sales and use taxes. They will discuss the restraints imposed by both the Due Process Clause and the Commerce Clause upon the States’ taxing powers. Included in this discussion will be: 

  • A review of recent cases affecting nexus; 
  • An update on state nexus legislation; and 
  • An analysis of e commerce nexus issues.

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