The Pitfalls Of State And Local Taxation For Startup Companies
YoungUpstarts
MAY 24, 2018
The sale of software isn’t subject to sales tax.”. The power of a state to do either is limited mainly by the “Due Process Clause” and the “Commerce Clause” of the United States Constitution. 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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