Okla.'s Soft Blow To Economic Presence Nexus
The state of Oklahoma has its own very important Native American history — and is also one of approximately 18 states that follow economic presence nexus as a result of Geoffrey Inc. v. Okla. Tax Comm'n, the "giraffe."
However, in Scioto Insurance Co. v. Okla. Tax Comm'n, the Oklahoma Supreme Court has just provided business taxpayers with a glimmer of...

