The Pitfalls Of State And Local Taxation For Startup Companies
YoungUpstarts
MAY 24, 2018
North Dakota , 504 U.S. 298 (1992), which requires “substantial nexus” in the form of property or people to impose sales tax on out-of-state sellers. Alabama, South Dakota, Tennessee, Massachusetts, Vermont and Wyoming have all adopted economic nexus rules effective during 2017 or prior with regard to sales and use tax.
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