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.
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