Where Does Sales Tax Exposure Come from?
Three years after the U.S. Supreme Court issued its seminal decision in the Wayfair case, 45 states have enacted economic nexus rules and require remote sellers to register and remit sales tax if their activity exceeds a certain threshold (i.e., volume of sales (e.g., $100,000) and/or transactions (e.g., 200)), generally measured within the past or current year.
Source: BDO
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