Okla.'s Soft Blow To Economic Presence Nexus

Law360, New York (June 14, 2012, 1:04 PM EDT) -- The Scioto River runs through central and southern Ohio and was the home for many Native American cultures. "Scioto" is a Native American word for "deer."

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...
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