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Richard Jones was quoted in the article "Experts Discuss Evolving Nexus Standard for State Tax Jurisdiction," published by Thomson Reuters on March 18, 2026. 

The article discusses the evolution of state tax nexus standards from a strict physical presence rule to a broader economic nexus framework following the Supreme Court's 2018 decision in South Dakota v. Wayfair, Inc., highlighting the constitutional foundations under the Due Process and Commerce Clauses and the resulting compliance challenges for businesses. It explains how states have expanded their authority to tax out-of-state entities, the continued relevance of Public Law 86-272 for income tax, and ongoing controversies as states test new thresholds and interpretations of nexus in areas such as digital activity and third-party marketplaces.

Rich emphasized that the substantial nexus standard of the Commerce Clause is generally considered a stronger threshold for a state to meet than the “minimum connection” required by the Due Process Clause. He noted that under the Supreme Court's 1992 decision in Quill Corp. v. North Dakota, which was viewed as a "bright line standard," even there “the bright line wasn’t that bright.” He also explained how nexus could arise through in-state agents, discussed disputes over activities like cookies and online functions potentially breaking P.L. 86-272 protections, and highlighted litigation over whether third-party sellers have nexus when inventory is stored in-state without their control.