It’s become an annual rite of spring, at least for me—the release of Bloomberg BNA’s survey of state tax departments. The survey, Bloomberg BNA’s 13th annual survey, asks questions aimed at clarifying each state’s position on the gray areas of corporate income and sales and use tax administration. Although nexus isn’t the only topic, it has been one of the main emphases of the survey.

This year’s survey found that nexus, the minimum amount of contact between a taxpayer and a state that would allow a state to impose tax, remains widely variable between states both for income tax nexus and sales tax nexus, according to Steven Roll, assistant managing editor of state tax at Bloomberg BNA.

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