Bill Title: Taxation, factor presence nexus standard based on business activity established for purpose of being subject to income taxation in the state, in state residence or domicile for individuals, businesses organized in state are subject to tax, nonresident individuals and businesses organized out of state that do business in the state are subject to state tax on income, Sec. 40-18-31.2 added

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-08-04 - Pending third reading on day 4 Favorable from Finance and Taxation Education [SB39 Detail]

Text: Latest bill text (Introduced) [PDF]

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