Nexus for Sales and Use Tax: Requirements and Trends

Undoubtedly, the most highly discussed and critical topic in sales and use tax today, impacting multi-state businesses engaged in interstate commerce to a greater degree than ever before, is the concept of “sufficient nexus.” Nexus is the critical threshold issue in determining whether the contacts between a business entity and a state are sufficient to trigger the state’s taxing authority. If a state seeks to levy tax on a business entity, the state must ensure... To download the rest of the White Paper fill out the form below!