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56 MoldMaking Technology —— SEPTEMBER 2017 THE BOTTOM CONTRIBUTOR Michael J. Devereux II, CPA, CMP, is a partner and director of manufacturing, distribution and plastics industry services at Mueller Prost. FOR MORE INFORMATION Mueller Prost / 314-862-2070 mdevereux@muellerprost.com / muellerprost.com • Conducting seminars or training courses on the technical use of a new mold. • Shipping or delivering goods by means of company-owned trucks. • Collecting delinquent accounts. • Repossessing molds. • Maintaining a parts department. • Maintaining a warehouse or meeting place for employees. • Maintaining a sales or technical office. • Providing a telephone listing or other public listing within the state. For example, mold builders should consider whether contact information is listed on the website. Generally, these unprotected activities will mean the mold shop has income tax nexus in the state in which the activity occurs. It is therefore likely that the law will require mold shops engaging in these activities to file an income tax return in that state. LEARN MORE For more from Michael Devereux on nexus issues, visit short.moldmakingtechnology.com/nexus Interstate Commerce. Public Law 86-272 does not apply to foreign entities. Although, many states may apply the same or similar standards in determining whether an entity must file an income tax return within its state. Also, companies that are incorporated under the laws of a state automatically have income tax nexus within the state and are required to file an income tax return in the company's state of incorporation. Protected and unprotected activities are determined on a year-by-year basis and many states apply these tests to unitary business groups. That is, the state will look to see if a related company performed any of the unprotected activities in deter- mining whether a mold shop has nexus within its state. Of course, each state has its own nuances and case law. Therefore, a periodic state review of these tax matters is advisable. Graphite Pioneers at Work "Everything for EDM" Michigan :: North Carolina :: Massachusetts :: California :: Illinois Headquarters :: Phone 800.356.4811 :: www.belmont4edm.com Belmont prides itself on providing the most advanced EDM graphites for your business. With 50 years of partnering with Poco, and a long-standing relationship with Ameri-graph, our industry knowledge and material selection is the most comprehensive in the industry. Contact us today to find your solution.