by Roger Russell The activities of a corporation that are sufficient to create a taxable nexus vary so much from state to state that the same company with relatively light activity in one state might be subject to tax in that state — and yet not be subject to tax in a state in which its activity is greater.

For example, in eight states, traveling through their borders six or fewer times per year in taxpayer-owned trucks without picking up or delivering goods creates nexus, while in the majority of states, actual delivery of goods in corporate-owned trucks does not create nexus.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access