The Pitfalls Of State And Local Taxation For Startup Companies
YoungUpstarts
MAY 24, 2018
by Rebecca Stidham, Senior Manager – Tax Services at OUM & Co. The power of a state to do either is limited mainly by the “Due Process Clause” and the “Commerce Clause” of the United States Constitution. 298 (1992) which may allow states to constitutionally tax out-of-state sellers with no physical presence within a state.
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