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Traditional concepts of nexus are no longer valid in our post-Wayfair era. States are emboldened to move forward aggressively in collecting what they view as their “fair share”. We will explore the direction states are taking in imposing nexus, and discuss the limitations that remain.
Learning Objectives:
Understand how states are now imposing nexus in all areas of state taxation.
Understand limitations imposed on states to protect taxpayers from overreach.
Understand the direction states are moving toward in their attempt to overcome limitations.
