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State Corporate Income Tax E-Commerce Study

Multistate companies increasingly sell purely electronic products and services to customers all over the country but have a physical footprint limited to one or two states. In fall 2016, Thomson Reuters sent a survey to state taxing agencies asking how these “pure e-commerce transactions” affect nexus and apportionment for state corporate income tax purposes.

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Checkpoint Catalyst™

The fastest and most efficient way to research even the most complicated tax issues. Authored by tax experts and created specifically for the web, Checkpoint Catalyst™ provides practical guidance for resolving tax questions that arise with business-related transactions.

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