state tax law

New Jersey Faces Tax Rule Challenge Over Digital Business Nexus Limits

by
New Jersey’s Digital Nexus Tax Regulation Sparks Industry Alarm Amid Federal Commerce Protections

New Jersey has become the latest battleground in the growing national conflict between state tax authorities and the rapidly evolving digital economy. Earlier this year, the New Jersey Division of Taxation finalized a regulation that expands how the state interprets business activity conducted over the internet. Industry groups quickly challenged the rule, arguing that it violates the long-standing federal protections outlined in Public Law 86-272—an act that restricts how states may impose income taxes on out-of-state companies whose only activity is the solicitation of orders. At the heart of the controversy is a regulatory shift that attempts to modernize the … Read more

New Jersey’s Internet Tax Battle Intensifies Amid Growing Digital Commerce Disputes

by
The New Battleground for Digital Taxation

In the modern era of cloud platforms, borderless web technologies, and increasingly hybrid digital economies, the legal boundaries governing how states can impose corporate income taxes have become more complex than ever before. What used to be a simple standard—protecting remote sellers whose only activity was solicitation—has now become a battlefield where state tax authorities and digital enterprises clash over what counts as “doing business” inside a state. This unfolding conflict is sharply illustrated in New Jersey’s recently updated regulation targeting companies whose interactions with customers occur primarily over the internet. The rule attempts to broaden the definition of in-state … Read more

© TechyNerd

Privacy Policy Terms of Service Disclaimer