In this issue:

- Click This!: New York Enacts Über Nexus Statute

- Compact Litigation Fallout

- Two States Expected to Join MTC Compact

- Lesser-Known Tax Council Convenes in South Georgia

- U.S. Supreme Court Defines De Minimis: “You’ll Know It When You Don’t See It”

- Sutherland Announces New Column: “Beard of the Month”

- Salt Pet(s) Of The Month

- Excerpt from U.S. Supreme Court Defines De Minimis: You’ll Know It When You Don’t See It:

For the first time in more than 20 years since the de minimis concept was applied to P.L. 86-272 , the U.S. Supreme Court has taken a case to define just what de minimis is. The ruling comes out of Little Susie’s Virginia Lemonade Stand v. Tennessee, in which the Tennessee Department of Revenue sought to impose Tennessee income tax on a Bristol, Virginia, lemonade stand operator. The Department claimed that the seven-year-old Virginian lemonade stand operator had nexus with Tennessee because she had given lemonade to her pee-wee soccer teammates while celebrating an away-game victory in Bristol, Tennessee. Susie countered, claiming that the gesture was de minimis and created a perfect test case for U.S. Supreme Court review.