NJ Clarifies Nexus Creating Activities Subject to Sales and Use Tax

The New Jersey Division of Taxation Regulatory Services Branch recently issued a Technical Bulletin regarding the guidelines that create a nexus in the state and subject an individual to the sales and use tax. 

This Technical Bulletin comes in response to a U.S. Supreme Court decision which held that a person must have an established physical presence in a state before that state’s government can impose sales tax, as stated in the Commerce Clause of the Constitution.

For the full article please visit its original source at,  http://taxtrustestatenews.com/nj-clarifies-nexus-creating-activities-subject-to-sales-and-use-tax/


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