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Home > Nexus and Sales-Use Tax Nexus and Sales-Use Tax
Nexus is a constantly evolving concept, as states (over time) write new rules or reinterpret existing law. The word nexus refers to a connection between a person and a taxing jurisdiction that is deemed sufficient to allow the jurisdiction to impose a tax. How to define that connection has been the subject of decades of debate in congress, and the courts, and in business communities. As businesses continually find new ways operate in the ever-changing world of distribution systems and electronic commerce, so too are taxing jurisdictions struggling to find new ways to impose their taxes. As a state tax professional whose specialty is helping businesses avoid unnecessary nexus, I hope to use this forum to help educate you about this complex issue. If this topic interests you – simply open the SUBSCRIBE box (above) – and click the orange RSS FEED or GOOGLE option – and you’ll be notified as soon as new content is added. Comments or questions may also be submitted to John Daly using the e-mail link or comment feature, subject to disclaimer at bottom of page. Independent Contractors – Establish or Maintain a Market?Independent contractors (ICs) have long been the nexus lynch pin for unsuspecting multistate businesses. Companies have utilized the services of unaffiliated individuals and entities in a variety of ways in virtually every business environment, both past and present. For example, … Continue reading Main Street Fairness?Once again, The Main Street Fairness Act has been introduced in the US Congress in the form of Senate Bill “S.1452” and House Bill “H.R. 2701.” On Friday, July 29th, IL Democrat Senator Dick Durban and five congressional Democrat party … Continue reading Nexus Perplexus… How States View Physical PresenceFor years, states have attempted to assert a sales tax collection responsibility on businesses who have sold across state lines. The more aggressive of those efforts have invariably ended up in the courts. Whether it be the earlier US Supreme Court … Continue reading Disclaimer:Access to any portion of SalesTaxSupport.com is contingent upon your acceptance of our Terms of Use. This Web Site and content provided by STS Publishing, LLC and its third party content providers, including, but not limited to information, documents, forms, comments, advice and opinions, is for informational purposes only, and is not a substitute for professional advice, nor does the use of this Web Site constitute a professional-client relationship. The Web-Site also includes advertisements, directory listings, job postings and links to third party web sites, all of which are provided for your convenience only and in no way constitute a referral, endorsement, or warranty by SalesTaxSupport.com of any product or service provided by such third parties. All content is provided “as is” with no guarantee regarding accuracy, suitability, or timeliness. Your reliance on any content accessed on or through the Web Site, or on any product or service provider is strictly at your own risk. |
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