This checklist informs practitioners about state nexus issues involving income, franchise, sales and use taxes. It contains frequently asked questions appearing in states’ nexus questionnaires.
Note: On June 21, 2018, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, Inc., which overturned 50 years of precedent and dealt with fundamental questions of state tax jurisdiction. Make sure you have evaluated the ramifications of this case with your clients and advise them accordingly.
In addition, the AICPA