America Online, Inc. V. Ruth E. Johnson, No. M2001-00927-coa-r3-cv (tenn. Ct. App. 2002)This case deals with the rule of nexus in relation to e-commerce taxation. Nexus in relation to state taxes means the degree of presence or activity required by a business within a state so that that state can impose a tax on the business. In this case, the appellate court ruled that Appellee had a substantial nexus with the state of Tennessee.
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