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Nexus FAQs

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Supreme Court interpreted sales tax nexus under the Commerce Clause as a minimal physical connection with a state; however, in South Dakota v. The remaining five states do not impose a sales tax. Where your company has employees, sales representatives, or solicitors of sales and services. What is nexus?

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Business Tax Rates: How Much Do Small Businesses Pay in Taxes?

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How Are Small Businesses Taxed? Depending on your business structure and income, you may be subject to one or more types of taxes. The term refers to when the IRS taxes the same income twice—once at the corporation level and again on an individual shareholder’s personal income tax.