Substantial nexus definition
Substantial nexus means more than “a proxy for notice”—its meaning in due process cases. See Quill Corp. v. North Dakota, 504 U.S. 298, 313, 112 S. Ct. 1904, 1913–14, 119 L. Ed. 2d 91, 107 (1992).
Substantial nexus means the requisite connection that a person has with a state to allow the state to subject the person to the state's taxing authority, consistent with the commerce clause of the U.S. Constitution