If a business has an establishment or place of business in a state, that business has a tax nexus in that state. The state can then impose an income tax on the income of that establishment, and it can also require the establishment to collect, report, and pay sales taxes.
At the local level, a business establishment that owns property must pay property taxes. If your business has multiple locations in different states, you have establishments in those states, and you are doing business in those states. If you have an LLC or a corporation in one state and branches in other states, you might have to have a foreign out of state LLC or corporation in another state and pay taxes and other fees in there. The term "establishment" is important in employment law and labor relations because these laws apply to employees at business locations.
For example, a store establishment owned by a company in one state might have different applicable labor laws than a store owned by the same company in another state. IRS Publication describes a treaty between the U. The treaty sets the right for Canada to charge income tax to a business if it has a service establishment in Canada.
Actively scan device characteristics for identification. Use precise geolocation data. Select personalised content. Create a personalised content profile. Measure ad performance. Meanwhile he had been appointed physician advising on the establishment of a silk factory. In a movement began for the establishment of Australia.
The military establishment at the beginning of was represented by a small permanent force of about members. All rights reserved. Filters 0. Words form: establishments. See word origin. The definition of an establishment is something stable, settled or set up. An example of an establishment is a restaurant.
The state of being established, founded , etc. The act of establishing ; a ratifying or ordaining ; settlement ; confirmation. Something established, as:. See more words from the same century. Accessed 11 Nov. More Definitions for establishment. See the full definition for establishment in the English Language Learners Dictionary. Nglish: Translation of establishment for Spanish Speakers. Britannica English: Translation of establishment for Arabic Speakers. Subscribe to America's largest dictionary and get thousands more definitions and advanced search—ad free!
Log in Sign Up. Save Word. Definition of establishment. Synonyms for establishment Synonyms joint , parlor , place , salon Visit the Thesaurus for More. Examples of establishment in a Sentence the establishment of a business the establishment of a scientific fact His novels were disliked by the literary establishment. Recent Examples on the Web State gaming board figures show how much is wagered at each establishment , which differs from the actual amount of money players put into a machine.
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