Tax Analysts contains news, analysis, and commentary on jurisdiction to tax, including what U.S. states have the jurisdiction to impose tax on and what nations -- both the U.S. and other nations internationally -- have jurisdiction to tax.

In the context of U.S. states, jurisdiction to tax is thought of in terms of nexus. In this context, jurisdiction to tax refers to both the physical presence nexus requirement for sales and use taxes or the commerce clause due process nexus requirement for other taxes, usually corporate income taxes. Tax Analysts covers issues for physical presence jurisdiction to tax including attempts by states to meet the physical presence requirement using “Amazon” laws in cases such as Overstock.com Inc. v. Dep’t of Taxation and Finance or sales and use tax reporting laws in Direct Marketing Assoc. v. Brohl and efforts to change the physical presence jurisdiction to tax requirement at the federal level through bills such as the proposed Marketplace Fairness Act. Issues covered for due process jurisdiction to tax issues in U.S. states often concern state imposing economic substance and economic nexus requirements such as in Gore v. Comptroller of the Treasury and KFC v. Dep’t of Revenue.

Tax Analysts provides news and analysis examining the emerging multi-state trend of factor presence nexus through which a state can claim jurisdiction to tax business entities based on their quantity of sales into a state.

International issues with jurisdiction to tax that Tax Analysts provides coverage of include property transfer tax issues, international treaties, investment funds, and nonresident taxation.