The “See-Saw” Of Sales Tax Nexus

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Recently, states have taken somewhat different approaches to the question of nexus for sales and use tax collection. The Alabama Department of Revenue, for example, recently adopted Rule 810-6-2-.90.03, which is effective on January 1, 2016. It provides that a company with only an economic presence in Alabama—i.e., annual sales of more than $250,000 to...

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A Recent Wave of Click Through Nexus Activity in the States

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Online retailers, welcome to the 2015 state legislative season. No fewer than six states have new developments in the area of online “click through” affiliate nexus legislation, with most of the activity reflecting negative developments for remote sellers. These click through laws remain, in our view, constitutionally suspect, despite the decision of the New York...

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