2021 State Tax Nexus Guide
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2021 State Tax Nexus Guide

7 months ago · 4.8 MB Download

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Nexus describes the amount and degree of a taxpayer’s business activity that must be present in a state for the taxpayer to become subject to the state’s taxing jurisdiction or taxing power.

This guide is intended to be a broad reference tool concerning state nexus issues. It is not intended to answer the question of whether a specific company has certain tax obligations in a particular state. The laws and policies of each state should be researched for application to

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File name: 2021-state-tax-nexus-guide.pdf

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