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.
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- Quill Killed! Court Overrules Physical Presence Requirement
- Kill Quill? South Dakota Awaits Supreme Court Answer
- Factor Presence Nexus Constitutional in Ohio: Other States to Follow?
- Is Alabama’s Economic Nexus Standard Another Attack on Quill?
- Does Nexus Trail a Company After Leaving a Jurisdiction?
- Nexus Update: Washington Enacts New Nexus Standards
- New Proposed Nexus Legislation – Not Very Helpful
- Can Deliveries Create Sales Tax Nexus?
- Independent Contractor vs Employee: Sales Tax Nexus Implications
- Click-Through Nexus: Michigan & Illinois Join Amazon Party