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Nexus: The Costs of Noncompliance

 

Learn the risks and costs associated with nexus noncompliance.

A threshold issue for any corporation operating in more than one state is determining the states in which it must file returns and pay taxes. A state has jurisdiction to tax a corporation organized in another state only if the out-of-state corporation's contacts with the state are sufficient to create nexus.
In National Bellas Hess, Inc. v. Department of Revenue [386 U.S. 753 (1967)], the Supreme Court established the principle that an in-state physical presence is an essential prerequisite to constitutional nexus, at least for sales tax purpose. In Quill Corp. v. North Dakota [504 U.S. 298 (1992)], the Supreme Court reaffirmed the physical presence requirement. In the years following the Supreme Court's decision in Quill, the precise meaning of constitutional nexus in the income tax arena remained a grey area of the law, and numerous states enacted statutes establishing an economic nexus standard for income taxes.
Given the dramatic growth of e-commerce during the decades since the Supreme Court's 1992 decision in Quill, it was only a matter of time before the physical presence test for substantial nexus succumbed to the realities of the modern marketplace. In South Dakota v. Wayfair, Inc. [585 U.S. (2018)], the Supreme Court overturned its precedent in Quill and ruled that a state can require an out-of-state seller to collect sales taxes on sales to in-state customers even if that seller does not have a physical presence in the state. The Supreme Court's repudiation in Wayfair of the prior physical presence standard opens the door for the states to more aggressively use the concept of economic nexus to tax the income of out-of-state corporations.

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Nexus: The Costs of Noncompliance

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Nexus: The Costs of Noncompliance

Faculty

Inez M. Mello, M.B.A.

Inez M. Mello, M.B.A.

Independent Contractor

  • Director, state and local taxes for Stowe & Degon LLC
  • Over 35 years of state and local tax experience; a seasoned tax professional, her areas of expertise include all facets of multistate and local tax planning and compliance
  • Wide breadth of state and local tax knowledge is reflected in the numerous seminars and education symposiums that she leads for associations including The Boston Tax Institute, Lorman Education Services and the Massachusetts Society of CPA’s
  • Chair of the Massachusetts Society of CPA’s State Taxation Committee and has served on CCH’s National State Tax Advisory Board and the Governing Board of the Streamlined Sales Tax Project
  • Has continued her scholastic pursuits, serving as an adjunct professor for Bryant University; she is Bryant University’s graduate multistate tax professor and received the 2016 and 2019 Graduate School of Business Award for Outstanding MST Faculty
  • Extremely well-known throughout the business community and was recognized by the U.S. Small Business Administration as the Rhode Island Women in Business Champion of the Year in 2007
  • Prior to becoming a multistate tax consultant, she has served in various director roles for several CPA firms throughout New England; in this capacity, she helped establish and grow their state and local tax practices as well as oversaw all multistate and local tax issues
  • Professional affiliations include chair of the Massachusetts Society of CPA’s State Taxation Committee; Institute of Managerial Accountants – Providence, RI Chapter past president; Rhode Island Accounting Association of Professors (RIAAP)
  • M.B.A. degree in taxation and B.S. degree in accounting, Bryant University
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Nexus: The Costs of Noncompliance

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