Fifth Avenue Inspirational Shopping Not Doing Business
Although it was not mentioned in the ruling, it would probably be a really bad idea for New York to assert that activities like that would create corporate nexus. It would put a serious dent in convention business if sending your people to a trade show would create nexus. Trying to tax corporations because they send people to your state to look at what they might want to buy there would be really dumb. Dumber than New York turned out to be:
To Attack Abortion, Kansas Mucks Up Its Tax Code
One of my great wishes is that taxation should be declared the Switzerland of the culture war. Setting tax policy to raise the right amount of revenue without distorting the economy is challenging enough without bringing other issues into it. Also, it is more or less likely that you will do more harm to your cause than good by attacking the other side with tax provisions. It seems though that fighting the culture war with tax provisions is an irresistible impulse. Kansas has just succumbed.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.