Retailer Challenges Alabama’s Economic Nexus Rule


Stephen Kranz, speaking on a panel at the Federation of Tax Administrators (FTA) annual meeting about the attempts of states like Alabama and South Dakota to expand tax nexus for online retailers, said that uniformity, not a state-by-state piecemeal approach, is the best solution. Mr. Kranz commended these two states for not including retroactivity in their new statutes, saying that “if you want [taxpayers] to start collecting today, give them no lookback.”