State governments have become more aggressive on pursuing revenue, not just for its own residence but for those outside its borders as well, according to Accounting Today. They survey, conducted by Bloomberg BNA, polled the tax departments of all 50 states as well as the District of Columbia on their positions regarding things such as treatment of pass-through entities, reporting federal changes, and sales tax refunds. In general, it found that states are expanding their base of people who owe them tax money. For instance, 20 different states said that if someone took a commercial airline for business purposes one to four times a year, that would create income tax nexus in that state. One in four states, meanwhile, believe that if a corporation from outside the state makes a remote sale into the state and delivers the goods through a contract carrier, this triggers nexus. 

States are also starting to challenge the physical presence test established by the Supreme Court in Quill v. North Dakota, said Accounting Today. For instance, Ohio believes that taxable presence is created every time a retailer's web site is accessed by a customer in the state. Alabama has proposed requiring sellers outside the state to collect use tax from Alabama customers if they have a substantial economic presence in the state. South Dakota, meanwhile, has filed suit to require retailers from out of state to pay sales taxes on purchases made into the state.