Can a seller have nexus with a state – so as to be obligated to collect and remit that state's sales and use taxes – only in connection with certain sales that seller makes into that state? In this article, the authors explore the concept that only certain transactions may be subject to that obligation, depending on the extent of the seller's connection with that state.
Originally published in State Tax Notes, July 3, 2017.
What Is Minimal Substantial Nexus?
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
