The Pitfalls Of State And Local Taxation For Startup Companies
YoungUpstarts
MAY 24, 2018
Federal constitutional provisions that impact the states’ ability to subject an out-of-state company to income tax or to impose a sales and/or use tax collection responsibility on a company do exist. 298 (1992), which requires “substantial nexus” in the form of property or people to impose sales tax on out-of-state sellers.
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