“Whether or not the Marketplace Fairness Act passes, the fact is that changes to sales and use tax laws will continue, and with change comes the possibility of an audit. It used to be that the physical presence nexus standard determined if you were required to register to collect and remit taxes. With “Amazon Laws” and the potential Marketplace Fairness Act, those rules are gradually fading away. Now, a business may never have a physical presence in a state but may have a sales/use tax collection responsibility as these laws change.”
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