Nexus is a constantly evolving concept, as states (over time) write new rules or reinterpret existing law. The word nexus refers to a connection between a person and a taxing jurisdiction that is deemed sufficient to allow the jurisdiction to impose a tax. How to define that connection has been the subject of decades of debate in congress, and the courts, and in business communities. As businesses continually find new ways operate in the ever-changing world of distribution systems and electronic commerce, so too are taxing jurisdictions struggling to find new ways to impose their taxes.
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- I Have Nexus – So What Do I Do? (The 3 Basic Choices…)
- Amazon Challenges Supreme Court to Step Up to the Plate
- Extreme Nexus-ing: States Get Creative to Assert Nexus
- Internet Tax Foes Watch MFA - As 3 States Pass Affiliate Nexus Tax
- Internet Retailer Affiliate Nexus Debate: New Mexico Weighs In
- Missouri & Affiliate Nexus: MO Wants Piece of Click-Through Pie.
- New York Amazon Law Ruling: Website Nexus and Physical Presence
- Click-Through Nexus & The Law of Unintended Consequences
- Nexus: The Basis For All Sales Tax Discussions
- Independent Contractors - Establish or Maintain a Market?