STATE NEXUS SURVEY

[Lee B]

This is a link to an article in Accounting Today about Bloomberg's Annual State Nexus Survey: https://www.accountingtoday.com/news/states-moving-fast-on-economic-nexus-standards?utm_campaign=tax practice-may 16 2019&utm_medium=email&utm_source=newsletter&eid=764f28717505916a3f00039c8623c5ba

I copied this paragraph because I never imagined that landing a company airplane in a state would constitute nexus !

"For the first time, the survey asked whether an employee flying into the state on a company airplane for business purposes would create nexus. “Twenty-five states said that this activity creates nexus for the corporation,” said Boeckel. “The answers were the same regardless of the number of flights — one to four versus five or more — into the state."

[Margaret CPA in OH]

In an online discussion recently, it seems Ohio wants to or is creating nexus if trucks drive through the state more than a minimum number of times.  No deliveries, just driving through. The compliance would be a nightmare.

[Abby Normal]

States are getting desperate. We'll have to wait for the courts to weigh in on these assertions. And, of course, the states have little ability to police most of this.