Tax Law

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"Functional Equivalent" Nexus: When Goodwill Goes Bad in New Mexico
Posted on 13 Jun 2012 by Sutherland Asbill & Brennan LLP

The New Mexico Court of Appeals held that for purposes of imposing the state's gross receipts tax, Barnes & Noble Booksellers, Inc.'s (Booksellers) in-state activities may be imputed to an out-of-state retailer (Taxpayer) based on the use... Read More