More states are modifying their nexus doctrines to embrace the concept of economic presence for both sales and income taxes.
Just How Far Reaching is the Economic Nexus Doctrine Permitted Under Wayfair?
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More states are modifying their nexus doctrines to embrace the concept of economic presence for both sales and income taxes.
Nexus as a tax concept is nothing new, but it has wrestled its way into our mainstream news outlets in recent years. At first, it was economic presence that topped the headlines, then click-through nexus and the Amazon Law took their turns.