Out-of-State Sales Tax Collection Obligations: Is Physical Presence Still the Standard?

Boll, Jennifer M., The CPA Journal

Sales tax collection obligations can be confusing to businesses selling products in multiple states. Today, even the smallest of sole proprietors may sell products in two, 20, or even all 50 states. When selling in more than just the business's home state, it is important to reconcile all sales activity with the laws of each state to confirm sales tax collection obligations.

The following is a review of the current status of nexus interpretations governing the obligations of out-of-state businesses to collect sales tax. These obligations have expanded in recent years through court cases and administrative interpretations. Accordingly, the most recent interpretations are not always …

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Publication information: Article title: Out-of-State Sales Tax Collection Obligations: Is Physical Presence Still the Standard?. Contributors: Boll, Jennifer M. - Author. Magazine title: The CPA Journal. Volume: 78. Issue: 8 Publication date: August 2008. Page number: 48+. © New York State Society of Certified Public Accountants Feb 2009. Provided by ProQuest LLC. All Rights Reserved.

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