Slide 16 of 27
Notes:
Nexus is an evolving and somewhat murky concept. In the National Bellas Hess case in 1967, the U. S. Supreme Court said that actual physical presence in a state is required for nexus—an office, property, or a sales force. To impose a tax-collecting burden on a seller that did not have nexus would violate the Due Process clause of the U. S. Constitution.