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/

Advertisements

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s