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1 Joseph Henchman, Certainty and Uniformity: The Standards for State Taxation of Nonresident Business: Testimony before Congress on H.R. 5267, the Business Activity Tax Simplification Act of 2008 1 (2008)

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ould a state demand business tax payments  The Tax Foundation submitted testim
)m a company that has no permanent per-  on June 24, 2008, before the Subcommitte
nnel or property in that state? Currently,  on Commercial and Administrative Law,
any states are making that demand. HR  Committee on the Jrudiciary of the United
!67, the Business Activity Tax Simplification  States House of Representatives.
t of 2008, attempts to set a uniform pres-t
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