HB 1089 -- Determination of Nexus for Taxation Purposes

Sponsor:  Stevenson

This bill changes the laws regarding the determination of whether
a substantial nexus exists for income tax and franchise tax
purposes with the state for certain corporations and individuals.
Substantial nexus will be determined without consideration of
whether an individual or a corporation owns, leases, or uses a
distribution or data storage facility in Missouri including those
selling property shipped from the facility or data stored at the
facility.

Missouri House of Representatives
94th General Assembly, 1st Regular Session
Last Updated July 25, 2007 at 11:21 am