Let’s (Not) Get Physical: States Challenge Physical Presence Sales Tax Nexus Law
Posted on 11/17/2017 at 10:28 AM by Cody Edwards
In the November “ABA Tax Times” article Let’s (Not) Get Physical: States Challenge Physical Presence Sales Tax Nexus Law, Cody Edwards, leader of Dickinson’s state and local tax practice, discusses states’ recent challenges to state sales tax nexus laws. Edwards examines the history of sales tax nexus laws, summarizes each state’s new economic nexus law, and explores Federal legislative proposals to resolve sales tax nexus issues.
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