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Arizona Tax Court Holds Online Retailer Lacked Nexus During Pre-Wayfair Periods at Issue

In a case involving an online retailer during the pre-Wayfair Arizona transaction privilege tax periods at issue, the Arizona Tax Court granted summary judgment for the retailer that under both US Supreme Court and Arizona precedent applicable during that timeframe, the retailer lacked the requisite physical presence to generate a substantial nexus between its activity and the taxing jurisdiction.

Source Deloitte

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