- Arizona Court of Appeals reversed decision regarding online auto parts retailer’s nexus with Arizona
- Key issue was whether distributors’ activities helped establish and maintain market for sales
- Taxpayer argued distributors did not have in person contact with Arizona customers
- Court determined in person contact was not required for establishing and maintaining market
- Essential portions of taxpayer’s contracts with customers were performed by distributors in Arizona
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
