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Technology Stocks : Dell Technologies Inc.

DELL 129.98

-6.2%

Dec 12 9:30 AM EST

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To: edamo who wrote (162153)	10/16/2000 11:09:32 AM
From: willcousa	Read Replies (2) of 176387

As a tax professional with a lot of multinational & multistate corporation experience, including with two of Texas' leading companies, I would remind you of the US Constitution and the line of cases governing taxation of interstate commerce. The basic issues have been well reviewed in the context of catalog vendors. A state cannot require an out of state vendor selling into the state in interstate commerce to collect its' sales tax unless there is nexus. Nexus generally requires physical presence of the corporation in the particular state. There are nuances to this but I will stand on the correctness of my assertions.

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