Over the past several decades nexus has been at the forefront of the state and local tax world. Since the Quill ruling in 1992, states have aggressively created ways in which a company can have a sufficient connection to their state. Once the connection, or “nexus,” is made, a state…
Over the past several years software as a service (“SaaS”) has been a booming industry. Pioneers in the cloud computing industry, like Salesforce, have developed web based applications that offer a wide range of services to the user. Driven by competitors such as Microsoft, Adobe, Sap, ADP, Oracle, IBM, Intuit…
If states could impose tax on every company that makes a sale within its borders, they would. Luckily, the Commerce Clause of the Constitution requires something known as “nexus,” or a connection, between a company and state in order for that company to be subject to state and local taxes.…
State and local governments are continually searching for ways to increase revenue through taxation of online companies conducting business within their state or county. One such way is by assessing a rental tax against online travel companies (“OTCs”). OTCs typically facilitate the rental of a hotel room for vacationers and…