Bloomberg BNA’s Annual Survey of State Tax Departments Provides States’ Responses to Complicated Nexus Questions
“In this world nothing can be said to be certain, except death and taxes,” Benjamin Franklin famously penned in a 1789 letter to French scientist Jean-Baptiste Le Roy. While it may be true that some form of government taxation is inevitable, there can be a lot of uncertainty when it comes to which parties are subject to taxation at the state level. This can get particularly tricky in areas of sales and use tax nexus and a state’s treatment of tax collection in the sharing economy.
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