Nexus › Jurisdiction

Alabama DOR Issues Controversial Local Nexus Regulation: Would Dramatically Alter the Rule on Delivery Nexus

On April 30, the Alabama Department of Revenue (ADOR) issued a proposed regulation regarding sellers’ obligations to collect and remit sales or use tax to Alabama cities and counties that would radically change the landscape...more

Van Breda: A Revised Approach to Assumed Jurisdiction

On “Black Friday” many American retailers are known to offer deep discounts which draw a large number of bargain hunting shoppers. But what happens if a visiting Ontario bargain-seeking motorist is injured in a collision with...more