A New Nexus Day on the Horizon

Overview


Stephen Kranz cited rumors that at least 16 states will introduce 2016 legislation to expand the definition of nexus in a sales tax context, noting that because “every one of them is different from the other, the only thing that is clear [about the bills] is that the nexus mess that exists today is going to be worse tomorrow.” Diann Smith added that “what is so odd” about such legislation “is that this is enabling tax evasion. Right now, these transactions are taxed. That has always been true, and it’s just about how you collect that tax.”