Friday, June 24, 2011

SALT To Taste: How Minimal is Substantial?

The Washington Supreme Court’s decision in Lamtec shows that a taxpayer’s minimal level of activity can be used by states to satisfy the “substantial nexus” requirement put forth by Complete Auto Transit.  The U.S. Supreme Court has until July 7, 2011 to decide if it will readdress its Quill decision and Lamtec Corporation’s substantial nexus issue.

Read this SALT To Taste newsletter here.

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