Frequently Asked Multistate Tax Questions

April 2005
Journal of State Taxation;Spring2005, Vol. 23 Issue 4, p43
Academic Journal
This article explains what constitutes nexus for sales and use tax purposes in various states in the United States. The U.S. Supreme Court has decided in the Quill case that physical presence is the bright-line test for sales and use tax nexus. Questions on how much physical presence is needed to establish nexus and whether nexus can be attributed to the seller by the physical presence of its agent or affiliate, are answered.


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