[IMGCAP(1)]The concept of nexus, the minimum amount of contact between a taxpayer and a state which allows the state to tax a business, is not new.

It arises from two clauses in the Constitution. The Commerce Clause prohibits a state from unduly burdening interstate commerce, and the Due Process Clause requires a minimum connection between a state and the entity it wishes to tax. What is new is the increasingly aggressive stance taken by the states in asserting nexus.

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