United States:
What Is Minimal Substantial Nexus?
24 July 2017
McDermott Will & Emery
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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.
Read the full
article.
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.
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