Scope of State Taxing Authority (Nexus, Streamlined Sales...
Scope of State Taxing Authority (Nexus, Streamlined Sales Tax Project, Amazon Taxes)
States should not impair our national market with protectionist barriers. So long as tax systems are defined by geography, tax assessment and nexus must be based on physical presence within geographic lines. A single transaction should not be subject to multiple taxation or burdensome calculation, assessment, or payment obligations.
Additional questions about the scope of state taxing authority or any other are of tax law? Contact us at (202) 464-6200.
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