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Section Newsletter Articles From John Vann

Is physical presence required to tax an out-of-state business under a gross receipts tax—A review of Crutchfield, Inc. v. Testa By John Vann State and Local Taxation, January 2018 Over the years, a major nexus question has arisen in gross receipts tax states as to whether the physical presence test of Quill v. North Dakota should apply to these taxes. Recently, the question was raised and answered in Ohio in Crutchfield Corp. v. Testa.

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