Online Sales Tax: Defining the 'Nexus'

by Luke Jones  on Monday, Oct. 8, 2012 12:00 am   1 min read

A 1992 federal law requires retailers to collect sales tax if the company has a physical location, or a "nexus," in the state. But even that law has become a battle of wills, with state governments attempting to define a nexus as broadly as possible and o

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