The Vermont Bar Journal & Law Digest

The Vermont Bar Journal & Law Digest

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In order to survive the tax must (i) be applied to an activity with a substantial nexus with the taxing state; (ii) be fairly apportioned; (iii) not discriminate ... In hindsight, Orvis and VIP should not have tried to do all things under one corporate roof. Orvisa#39; wholesaling activities created nexus for its catalog business , while VIPa#39;s repair and customer troubleshooting service created nexus for its software sales.

Title:The Vermont Bar Journal & Law Digest
Publisher: - 1996


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