physical presence

TEI Files Amicus Brief With U.S. Supreme Court in the South Dakota v. Wayfair Economic Nexus Case

On April 4, 2018, TEI filed an amicus brief with the U.S. Supreme Court in South Dakota v. Wayfair, No. 17-494.

TEI Files Amicus Brief in Iowa's KFC Physical Presence Litigation

On June 1, 2011, the Institute filed an amicus brief urging the U.S. Supreme Court to overturn a lower court decision allowing Iowa to tax corporations with no physical presence in the State, KFC Corporation v. Iowa Department of Revenue. The core issue in this case is whether the Commerce Clause of the United States Constitution prohibits a State from imposing its corporate income tax on businesses with no connection to the State other than having customers located there.

TEI Comments on Proposed Colorado Doing Business Regulation

On October 6, 2009, TEI filed comments opposing Colorado's economic nexus regulation. TEI maintains that if the Proposed Regulation is not revised to require some physical presence in the State, it will violate controlling Commerce Clause jurisprudence and subject both taxpayers and the State to months, and even years, of uncertainty and expense.