Learn more about taxpayer nexus, constitutional nexus requirements, physical presence standard, and much more. Click download to view the 2020 AICPA State Tax Nexus Guide.

• Sales and use Taxes
  - Expanded nexus
  - Click through nexus
  - Affiliate nexus
  - Cookie nexus
  - Notice and Reporting
  - The evolution of economic nexus
  - Economic nexus
  - Federal legislative attempts
  - MTC voluntary disclosure
  
• Income, franchise, and other state taxes
  - P.L. 86-272
  - Economic nexus for income and franchise taxes
  - History of economic nexus cases
  - Factor presence nexus
  - Affiliate nexus and income taxes
  
• The impact of teleworking and COVID-19 on state tax obligations
  Have more questions? Feel free to reach out to us for more information on how we can assist your business.

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