Tax Foundation's Tax Policy Podcast

Arthur Rosen on the Commerce Clause, Nexus, and State Taxation of Business

Feb. 13, 2007

To what extent does the federal Commerce Clause limit a state's power to tax companies that do business within its borders? Should a state be able to tax a company that has no physical presence within the state?

In this in-depth podcast, Arthur Rosen, a partner in the New York City office of the law firm of McDermott, Will & Emery and former Deputy Counsel of the New York State Department of Taxation and Finance, discusses the issue of nexus, the Commerce Clause as it relates to... neither hosts nor alters podcast files. All content © its respective owners.