Physical Presence

/ˈfɪzɪkəl ˈprɛzəns/

Definitions

  1. (n.) The actual and physical location of a person or entity establishing jurisdiction or legal connection.
    The company’s physical presence in the state was sufficient to subject it to local taxation.
  2. (n.) The requirement of corporeal existence or tangible location, as opposed to virtual or remote presence, in legal contexts such as jurisdiction, taxation, or service of process.
    Physical presence is often necessary to confer jurisdiction over a defendant.

Forms

  • physical presence

Commentary

Physical presence is a key factor in determining jurisdiction and tax obligations, distinguishing from virtual or constructive presence concepts.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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