The Pitfalls Of State And Local Taxation For Startup Companies
YoungUpstarts
MAY 24, 2018
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. 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.
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