TAX 9866 Lecture Notes - Lecture 24: Wayfair, Uniform Act, Everytime

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18 Feb 2020
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Lets say you have client that doesn"t meet the 200 sales test. Presumably if they had substantial nexus in that state [physical presence] they can go through that door. Its when you own property/lease prop/ have employees in that state. Case: company sends one employee in for four days. Nys says 1 guy for 1 min = nexus/substantial presence. Any discernible presence meets substantial nexus req for nys. In convention states, they say come to our convention, we"re not going to try to. Saying in advance, send 50ppl for 30d that doesn"t create an income or sales tax tax you for the company. Yes they can- does the state have a law and does that states law violate constitution . Min standard: if state doesn"t want to follow it, they don"t have to. They are not req to collect sales taxes.

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