Nexus is the necessary connection with a state that allows the state to impose an income or sales and use tax. This connection varies by jurisdiction and by tax type, which is why a business should be cautious when dealing with nexus issues.
In this Brown Boarding Business Video Series episode, Pam Huelsman, Principal and State and Local Tax Practice Leader, and Amy Jackson, Tax Manager, discuss the less obvious activities that create nexus and real-life savings found during a nexus review.
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