taxconnections.com
The Great Nexodus: States Begin Abandoning Click-Through Nexus, Affiliate Nexus & Notice And Reporting Requirements | TaxConnections
While economic nexus stole the nexus crown from physical presence, other nexus types are still in play even as the great nexodus unravels in state legislative houses. Businesses, in seeking to get their hands around economic nexus and strategizing to minimize tax liabilities and responsibilities, should take a step back to look at the forest of sales and use tax changes that continues to grow by the day. A survey of the full sales tax landscape reveals that while economic nexus is king, a groundswell of change is occurring with nexus types of click-through nexus and affiliate nexus as well as notice and reporting requirements for remote sellers.