How Has Nexus Been Applied Previously?
February 27, 2020
Legal precedent has been set when it comes to out-of-state or online sales for tax purposes.
In very recent year, states became even more aggressive instituting things such as cookies access and reporting requirements under which you could have essentially economic Nexus through things like just putting cookies on someone's computer in the state or just having a minimal amount, $10,000, of sales in the state could subject you to very onerous reporting requirements in the state for sales tax purposes. And then what they would do is the state would give you the option of, instead of adhering to those reporting requirements, they would allow you to actually collect and remit the sales tax. So it really just became a backdoor way of states getting you to collect and remit sales tax that they felt was due anyway.