Justices To Hear State Tax Nexus Case On Beneficiary, Trust

By Maria Koklanaris (January 11, 2019, 6:59 PM EST) -- In a case that could have broader nexus implications, the U.S. Supreme Court on Friday agreed to decide whether the due process clause prohibits a state from taxing a trust solely because its beneficiary resided in the state.

The North Carolina Department of Revenue asked the U.S. Supreme Court to take up a case involving taxation of a family trust to follow up on its ruling in South Dakota v. Wayfair, which dealt with sales and use tax. (AP) The nation's highest court decided to hear the North Carolina Department of Revenue's case against Kimberley Rice Kaestner's family trust, in which the North Carolina...

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