Nexus News: Voluntary Registration and Nexus

Gall, Maryann; Kulwicki, Laura
November 2006
Journal of State Taxation;Nov/Dec2006, Vol. 25 Issue 1, p5
Academic Journal
The article focuses on several issues about voluntary registration, tax collection and constitutional nexus in the U.S. One line of authorities views the registration as conclusive, taking the position that actual nexus is irrelevant and an independent nexus analysis is note needed once a seller voluntarily registers as sales tax vendor. Some states have found that sales and use tax registration is irrelevant for purposes of the nexus analysis.


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