The Pitfalls Of State And Local Taxation For Startup Companies
YoungUpstarts
MAY 24, 2018
298 (1992), which requires “substantial nexus” in the form of property or people to impose sales tax on out-of-state sellers. 298 (1992) which may allow states to constitutionally tax out-of-state sellers with no physical presence within a state. North Dakota , 504 U.S. Wayfair, Inc. North Dakota , 504 U.S.
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