Kesler, Steve
10:12 AM (2 minutes ago)
to me
Which of the following is true regarding state rules on economic presence nexus?
a.
Most states distinguish between taxable and non-taxable sales when determining if a threshold is met.
b.
Just a few states with a sales tax have rules regarding what constitutes economic nexus within their state. Many states base their threshold on sales or transactions, whereas some states base their threshold on sales and transactions.
c.
All states with a sales tax have rules regarding what constitutes economic nexus within their state. Many states base their threshold on sales or transactions, whereas some states base their threshold on sales and transactions.
d.
All states with a sales tax have borrowed the safe harbor concept from the South Dakota legislation regarding nexus requirements under the Due Process and Commerce Clauses.