Substantial nexus definition

Substantial nexus means more than “a proxy for notice”—its meaning in due process cases. See Quill Corp. v. North Dakota, 504 U.S. 298, 313, 112 S. Ct. 1904, 1913–14, 119 L. Ed. 2d 91, 107 (1992).
Sample 1Sample 2Sample 3
Substantial nexus means the requisite connection that a person has with a state to allow the state to subject the person to the state's taxing authority, consistent with the commerce clause of the U.S. Constitution
Sample 1

Examples of Substantial nexus in a sentence

  • Substantial nexus in Alabama is established if any of the following thresholds are exceeded during the tax period:1.

  • Substantial nexus for corporate income tax purposes requires that a foreign corporation has created continuing obligations and relationships with State residents such that the foreign corporation has purposefully availed itself of State markets, benefits, or protections, or that the corporation is subject to State regulation and sanctions for the consequences of its actions.

  • Substantial nexus is a connection between a seller and the state, created by the seller’s business activities in the state, which is substantial enough to cause the seller to be subject to the jurisdictional taxing authority of the state.

  • Cashman's sale of the picture at retail to customers is subject to retail sales tax and retailing B&O tax.(603) Substantial nexus is not established in Washington if a business's only contact with the state of Washington is ownership of, or rights in, computer software as defined in RCW 82.04.215, including computer software used in providing a digital automated service; mas- ter copies of software; a digital goods or digital codes residing on servers in Washington.

  • Substantial nexus to any person who does not have a place of business in this state is established through the person's maintenance, use, ownership, or operation of any place of business, directly or by the person's affiliate as defined in § 67-6-211, directly or through a third party, having a presence in this state for the purpose of conducting activities in this state that substantially contribute to the person's ability to establish and maintain a market in this state.

  • The sample will have a representation from every region.The total number of respondents per product for both Union Bank of India customers shall remain as given hereunder.

  • Substantial nexus (there must be sufficient connection between a taxpayer and the state).

  • Substantial nexus exists where a person regularly takes advantage of Oregon’s economy to realize commercial activity for the person and may be established through the significant economic presence of the person in the state.

  • Substantial nexus requires significant or substantial activity within the taxing state.Examples: 1) A state in which a sale is made may force the seller to pay a sales tax if the seller has some significant contact with the state (e.g., carries on business in the state).

  • Substantial nexus does not exist if a company has no employees, offices, or outlets in the state, nor independent persons whose activities are crucial for establishing and maintaining the in-state market for the company’s sales.

Related to Substantial nexus

  • Substantial Involvement means involvement on the part of the Government. DOE's involvement may include shared responsibility for the performance of the Project; providing technical assistance or guidance which the Applicant is to follow; and the right to intervene in the conduct or performance of the Project. Such involvement will be negotiated with each Applicant prior to signing any agreement.

  • Substantial Owner means any person or persons who own or hold a twenty-five percent (25%) or more percentage of interest in any business entity seeking a FPDCC Privilege, including those shareholders, general or limited partners, beneficiaries and principals; except where a business entity is an individual or sole proprietorship, Substantial Owner means that individual or sole proprietor.

  • Substantial or essential component means any component necessary for the proper function or performance of a piece of equipment, system, or service.

  • Substantial damage means damage of any origin sustained by a structure whereby the cost of restoring the structure to its before damaged condition would equal or exceed 50 percent of the market value of the structure before the damage occurred.

  • Substantial compliance means a level of compliance with these rules where any deficiencies pose no greater risk to resident health or safety than the potential for causing minor harm.

  • Substantial means more than minor or trivial

  • Substantial Taking means a Taking of at least 15% of the Land or Improvements which, in Lessee’s and Lessor’s reasonable judgment, will materially and adversely interfere with any development or use of the Premises that Lessee is then conducting or intends in good faith to conduct in the future.

  • Substantial disruption means without limitation that any one or more of the following occur as a result of the bullying:

  • Substantial Breach means the following: