State Tax Nexus – Triggered By So Much Less Than an Obvious Physical Presence
Nexus! Now here’s a term that’s been used quite often these days, especially in the debate about whether internet retailers should be charging sales tax on sales to customers in states in which the e-tailers have no presence. If you’ve been following the many reports on the “internet sales tax” dilemma, you’ve likely seen the […]
Navigating Nexus, Published in the November 2010 Issue of the Journal of Accountancy
Nexus, nexus, nexus, aahhhh, NEXUS! The mere word can send a chill down the spine of a taxpayer who suspects its activities in a state may have created that sufficient “connection” or “tie” to subject him to a state’s income or other business tax, or to be subject to a state’s sales tax collection requirement. […]