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The imposition of a state tax will be valid if: (1) there is adequate nexus between the corporation subjected to the tax and the particular state, (2) the tax is fairly related to the benefits provided the taxpayer by the taxing state, (3) the tax does not discriminate against interstate commerce, and (4) the tax is fairly apportioned.
38) In Tyler Pipe, the taxpayer -- whose only contacts with the taxing state were through independent sales agents based outside Washington -- was subjected to the Washington business and occupation tax.
3121(v)(2)-1(a)(2)(iii), as required by the statute, provides a nonduplication rule, exempting from FICA taxation any amounts previously subjected to FICA and earnings attributable to those amounts.
However, the Massachusetts Appellate Tax Board ruled that the activities were not ancillary to order solicitation; rather, they had an independent business purpose that subjected the company to Massachusetts corporate income tax for the years in question.
Second, they can expect that a portion of their total income will be subjected to multistate income taxation.
The expenses included in this account may then be fully subjected to the percentage limitation of Sec.