• 38 minutes

Drop Shipments: What Is Nexus and How Much Is Enough to Be Substantial?


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.

Runtime: 37 minutes



Matthew E. Foreman, J.D., LL.M.

Matthew E. Foreman, J.D., LL.M.

Falcon Rappaport & Berkman LLP

· Partner and Co-chair of the Taxation Practice Group at Falcon Rappaport & Berkman LLP

· Advises businesses on the tax effects of a variety of corporate transactions, including taxable and tax- free reorganizations, mergers, sales, and acquisitions

· Advises clients on a variety of tax issues related to cryptocurrencies, including initial coin offerings (ICOs), taxability of staking and air drops, taxability and governance of DAOs, and the imposition of Sales and Use taxes on the issuance of non-fungible tokens (NFTs)

· Admitted to practice law in New York State and New Jersey, and admitted to practice before the United States Tax Court; Member, New York City Bar Association; Secretary, State and Local Tax Committee of New York City Bar Association; Member, Task Force on Digital Technologies; Member, Tax Section of New York State Bar Association

· Rated as a New York Metro SuperLawyer 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 212-203-3255 or [email protected]

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