Article

Ramification of the Expanding Definition of “Substantial Nexus”

Implications of Out-of-State Sales Tax Liabilities for Purchasers of Companies That Engage in Online Commerce

07.30.2017

1 minute read

Ramification of the Expanding Definition of “Substantial Nexus”

Peter Shepard, associate in the firm’s Corporate & Finance practice, authored an article for Intellectual Property Law Journal that discusses how online shopping has affected state governments and revenue departments. Peter also examines the increasingly strict laws that states are passing to tax out-of-state retailers and the impact on consumers.