Nexus: A Four-Point Refresher
16 years after Quill, use-tax collection technicalities still can get you
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Tax-savvy multichannel marketers know “nexus” isn’t a new hair product or a high-priced automobile. The term “nexus” (derived from a Latin word meaning “to connect”) refers to the amount of contact an out-of-state retailer must have with a state before that seller is legally obligated to collect sales tax from customers.
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George S. Isaacson
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