How substantial is substantial?
Nexus is a relationship between two things. In this situation it is the relationship between a business/individual and the state. The key is to determine how much nexus exists between the business and the state to be considered substantial. Physical presence and economic nexus are the two ways to determine substantial nexus with the state. This video reviews physical presence and economic nexus and discusses reporting and notification regimes and the importance of understanding what the regimes do and do not do.
Matthew E. Foreman, J.D., LL.M.
Law Offices of Matthew E. Foreman, P.C.
- Managing attorney at Law Offices of Matthew E. Foreman, P.C.
- Practice is limited to taxation
- Conducts regular seminars and workshops on a variety of areas in taxation, specifically tax considerations for businesses entering the United States and sales and use taxes post-Wayfair
- Admitted to practice law in New York State and admitted to practice before the United States Tax Court; New York City Bar Association; member, State and Local Tax Committee; chair, Subcommittee on Standards of Review and Statutory Interpretation; member, Subcommittee on Continuing Legal Education; member, Emerging Companies and Venture Capital Committee; New York State Bar Association; member, Tax Section
- Rated as a New York Metro Rising Star by SuperLawyers in the field of taxation
- LL.M. degree in taxation, New York University School of Law; J.D. degree, The Pennsylvania State University, Dickinson School of Law; B.S. degree, University at Albany, State University of New York
- Can be contacted at 212-426-3841 or [email protected]
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