The Sourcing Tail Wagging the Nexus Dog

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There is a growing list of states that have adopted a more aggressive income tax nexus standard. On August 11, 2015, Alabama added itself to the group of states that impose their income tax on out-of-state businesses solely based those businesses a certain level of sales to customers in the state. The trend is a natural response to the impact that technology has had on the ability of businesses to provide their services on a national (or even global) scale without having an expansive physical presence.

The legislation enacted in Alabama (H.B. 49), which will take effect for …read more

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