Special Report:
State Corporate Income Tax: E-Commerce Study 2018

Jurisdictions

Taxpayers engaged in pure e-commerce transactions must navigate an uncertain state income tax landscape. Most states lack guidance on the complex nexus and apportionment issues that arise in the context of these transactions. This special report covers the responses received from the 17 states that participated in this survey, as well as insights from our Checkpoint Catalyst experts.

  • Participated
  • Declined to participate
  • Did not reply
  • Did not respond in time

Nexus

We asked, "Does selling purely electronic products and services — such as music downloads, cloud computing, or genealogical research services — to customers in a state establish nexus?"

13 of 17 states indicated that engaging in a purely electronic transaction may — on its own — create corporate income tax nexus4 of 17 states indicated that engaging in a purely electronic transaction will not — on its own — create corporate income tax nexus
13States
4States

We also asked, "If an out-of-state company does have nexus in the state, which pure e-commerce sales are sourced to the state?" For the answer to this question and more, read the full special report below.

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