{"product_id":"state-tax-jurisdiction-colon-ricardo-9783659741180","title":"State Tax Jurisdiction: Establishing Nexus for Business Activity Taxes","description":"This research examines the nexus standards for business activity taxes at the state level in the United States. While some states determine nexus under the U.S. Commerce Clause based on a physical presence test, other states determine nexus using an economic presence test. This lack of uniformity presents problems for multistate taxpayers. To address this issue, the U.S. Congress must enact legislation establishing a uniform nexus standard for business activity taxes.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Colon Ricardo\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 3659741183\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9783659741180\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e LAP Lambert Academic Publishing\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 06\/17\/2015\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 64\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.23lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.00h x 6.00w x 0.15d","brand":"Colon Ricardo","offers":[{"title":"Paperback","offer_id":47200990298367,"sku":"9783659741180","price":43.09,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_eabc1593-6484-476d-85c5-b14888b04bfd.jpg?v=1756788507","url":"https:\/\/www.whiterainbookhouse.com\/products\/state-tax-jurisdiction-colon-ricardo-9783659741180","provider":"WR Book House","version":"1.0","type":"link"}