Assembly Bill 2412 (Migden and Aroner), now pending in the California Legislature, would drastically expand the California rules for nexus to tax under the California Sales and Use Tax Law. The bill should be of high interest to Internet retailers who do not have a physical presence in California. A.B.…
Legislation: Income and Franchise Taxation 1999 Cal. Stat. ch. 64, amending Cal. Rev. & Tax. Code section 23153, amending and repealing Cal. Rev. & Tax. Code section 23221, adding Cal. Rev. & Tax. Code 23221, exempts every corporation that incorporates or qualifies to do business in California on or after…
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