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Nexus

Nexus is one of the core issues of multistate taxation, and is the subject of substantial legislation, regulatory action, and litigation.




Tax Alert

South Dakota takes aim at Quill

The South Dakota Supreme Court rejects a law directly challenging Quill v. North Dakota’s physical presence nexus standard.

  • Kirkell, Brian
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Tax Alert

Ohio enacts biennial budget bill

Ohio enacts budget bill, providing individual income tax cuts but implementing click-through nexus for sales tax purposes.

  • Schneider, Brian
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