Understanding Affiliate Nexus and Other Forms of Physical Presence
TaxConnex
NOVEMBER 16, 2021
The explosive growth of online sales means that state and local governments are searching for ways to recoup the tax revenue that they have determined they are owed. Between the second quarter of 2020 and the second quarter of 2021, online sales in the United States grew by 28 percent. This is known as “ economic nexus.”.
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