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Multistate commission recommends new rules for taxing interstate commerce

If states adopt the recommendation, businesses would not only need to limit themselves to sales solicitation, but also remain below the state economic nexus threshold to avoid state income tax. ....

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The Evolution of Nexus and its Implication for Income Tax

The Evolution of Nexus and its Implication for Income Tax
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California eyes retroactive income tax for remote sellers

A state reinterpretation of an old law could mean a new tax liability for businesses that have sold remotely into the Golden State. ....

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Remote work creates a spectrum of state and local tax issues

The COVID-19 pandemic is forcing businesses to reevaluate tax obligations as the proliferation of remote working raises a broad array of state and local tax issues, including nexus, apportionment, compliance, and financial statement reporting. ....

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The state of economic nexus

Wayfair s reverberating effects have resulted in a complex web of state tax rules that create dangerous pitfalls for the unwary. ....

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