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

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