Tax Foundation's Tax Policy Podcast

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...