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Kansas Surprises By Removing Nexus Thresholds And Seeks To Create Rebirth Of “Slightest Presence” Nexus

The Kansas Department of Revenue recently released Notice 19-04 (the “Notice”) which provides that all remote sellers making sales into the state are required to register for and begin collecting and remitting sales and use...more

Annie Get Your Gun: Wayfair And The Unresolved Ambiguities Of Sales Tax Nexus

In the late nineteenth century, Annie Oakley was arguably the most famous woman in the country. She was renowned for her skill as a sharpshooter and traveled the country in Buffalo Bill’s Wild West Show performing...more

"Cookie Monster" Nexus and the Expanding Reach of the State Taxing Authorities

The cookie monster famously devours handfuls of cookies. Thanks to recent developments in states' thinking on physical presence, nexus, and internet commerce, states may use technology "cookies" to devour ever larger shares...more

5/2/2017  /  Cookies , Nexus , State Taxes
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