The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multistate tax planning.
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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