News & Analysis as of

Nexus Tax Liability Regulatory Requirements

Freeman Law

Marketplace Sellers and Marketplace Providers

Freeman Law on

I recently posted a blog about Texas sales tax nexus in which I laid out the basic rules for determining whether a taxpayer has nexus with the State of Texas (and thus has a permit, collection, and/or reporting requirement...more

Morgan Lewis

California and South Carolina Release Guidance on Remote Working and Income Tax Nexus

Morgan Lewis on

A corporation whose only tie to California is its employees working remotely due to the stay-at-home order will not be considered to be doing business in the state. Similarly, South Carolina has extended its coronavirus...more

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