Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...
As Internet purchasing continues to flourish and states adopt their own related tax policies, varying approaches are bound to develop based on the diversity of interests, values and approaches that states take to any given issue. This holds true when it comes to the imposition of sales and use tax on remote sales, including via click-through nexus. Despite efforts to unify states' approaches, their policies on how to impose tax are anything but uniform, and in some cases, contradictory. In this lead report, Bloomberg BNA state tax law editor Rebecca Helmes examines how states assert sales tax nexus over remote retailers and what the ramifications of this might be.
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