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Technology Stocks : Dell Technologies Inc.

DELL 133.84

+2.6%

3:54 PM EST

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To: willcousa who wrote (162158)	10/16/2000 12:05:25 PM
From: edamo	Read Replies (2) of 176387

willcousa ....."nexus" as a ceo of a multinational oil service firm, i will tell you that in practice that most local authorities care not a bit about "nexus". please read my response to rudedog, as there is a very cloudy definition of "physical presence". i quoted directly from the city of bremerton's position, new york state has maintained similar posture with a major doe subcontractor, as has maryland and virginia. a state can require whatever they want, whether you feel personally it is constitutional or not...all does not fall under usc 381 (a)(1) which regulates interstate commerce/taxation...in fact 409 us 275 (1972) hueblein v state of sc tax comm. addresses physical presence and tax liability of a foreign corporation. "catalogue vendors" are not what we are talking about....believe dell does visit major clients? in practical terms, easier to follow the path of least resistance then try to get a case before the supreme court. the tenacity of a local authority tax audit, is most times much fiercer then a irs audit....local authorities revel in fishing expeditions... hope this clarifies...ed a.

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