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2 Comments on "The Effect of Tax Laws on Commercial Real Estate"

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Some commentators have expressed desire for a return to the pre-Bellas Hess approach to sales and use tax that resembles the business and occupation tax model: “[t]hse test is simply the nature and extent of the activities”. See Scripto Inc. v. Carson, 362 U.S. 207, 211 (1960). Instead of the “physical presence” rule, an interstate entity would be analyzed on its economic nexus with the state and while interstate entities cannot be required by States to remit taxes merely for the pleasure of conducting interstate business, some believe they should be required to contribute for the benefits they derive. General… Read more »
Any law student, and even lawyers who have been out of law school for decades, will remember (even vaguely) the case of International Shoe, in which the Supreme Court held that in order to sustain “traditional notions of fair play and substantial justice,” the Constitution’s Due Process Clause requires minimum contacts with a forum state for the state’s courts to have personal jurisdiction over that party. Int’l Shoe Co. v. Washington, 326 U.S. 319 (1945). In Quill, the Court went a step further to establish a bright-line physical presence test, requiring a party to be physically present in-state to meet… Read more »