June 16, 2020   //   Tax   //   By Mueller Solutions

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Generally, “nexus” for an out-of-state company is created when the company has the requisite minimum contacts with the state that allows the state to tax that company’s income or, in the case of sales and use tax, requires it to collect tax on sales made into that state. In a recent U.S. Supreme Court case it was determined that physical presence is not the only way to meet the required minimum contacts threshold.  Read more here.