State Tax Nexus- No Physical Presence Required

8/3/2019 State Tax Nexus- No Physical Presence Required

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Rvgv` gdf Icbgi Vgz;Rvgv` Vgz D`zp ‒

Dc \j~nbgi \r``db` _`wpnr`f

Rgrarg{ Ogbbjp Orngd HbBpii`rHgdgm`r Hgdgmndm Fnr`bvcr

Dgvncdgi Rvgv` gdf Icbgi Vgz \rgbvnb`



Cok`bvnq`

  F`brno` vj` m`d`rgi rpi` ca vgv` ndbch`#argdbjn`gdf gi`#p` vgz d`zp

  Bcdvrgv gi`#p` vgz d`zp rpi` arch vjc` acrndbch`#argdbjn` vgz`

  F`brno` r`b`dv vr`df nd ocvj ndbch`#argdbjn` gdfgi`#p` vgz d`zp

  Fnbp r`h`fngi c|vncd gqgnigoi` vc vgz|g~`r

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Gm`dfg

  Bcdvnvpvncdgi Pdf`r|nddndm

  \poinb Ig} :1(?=?

  @bcdchnb D`zp  Agbvcr \r``db` D`zp

  Gvvrnopvncdgi D`zp

  Binbe(Vjrcpmj D`zp

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Rvgv` Vgz D`zp

D`zp ‒ fàndnv` inde cr hndnhph bcdvgbv

  Kprnfnbvncd hpv jgq` paanbn`dv ’d`zp‘ }nvj; ‒ |`rcd)

‒ |rc|`rv~) cr

‒ vrgdgbvncd

  G opnd` c|`rgvndm nd hcr` vjgd cd` vgv` hpvgffr` }j`vj`r nv jg d`zp }nvj `gbj kprnfnbvncd

  I`qì ca gbvnqnv~ mnqndm rn` vc ’paanbn`dv‘ d`zp qgrn`

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Rvgv` Vgz D`zp

Bcdvnvpvncdgi Jprfi` vc Rvgv` Vgzgvncd

  Fp` \rcb` ‒ Acprv``dvj Gh`dfh`dv

‒ Hndnhph bcdd`bvncd

‒ ’Agnr }grdndm‘ ‒ `hocfn` vrgfnvncdgi dcvncd ca agnr |ig~ gdfpovgdvngi kpvnb`$

  Bchh`rb` Bigp`

‒ Bcdmr` r`mpigv` ndv`rvgv` bchh`rb`

‒ _`wpnr` ’povgdvngi d`zp‘ vc vgz

‒ \rcv`bv vgv` arch vrgf` }gr

‒ Nh|cnvncd ca vgz bcpif nh|`f` ndv`rvgv` bchh`rb`

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Rvgv` Vgz D`zp

Bchh`rb` Bigp` Qncigvncd

  Fcpoi` vgzgvncd

  Fnbrnhndgvncd gmgndv cpv(ca(vgv` opnd`  Vgzgvncd ca gbvnqnvn` pdbcdd`bv`f vc vj` vgzndm vgv`

  Vgzgvncd ca vgz|g~`r }nvj ndpaanbn`dv bcdvgbv vc vj`vgzndm vgv`

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\poinb Ig} :1(?=?

A`f`rgi Fà`d` ca Ndv`rvgv` Bchh`rb`

  A`f`rgi r`|cd` vc bcdb`rd gocpv vgv` d`zp

  \r`q`dv pdfp` oprf`d cd ndv`rvgv` bchh`rb`  \rcv`bv cinbnvgvncd gbvnqnvn` arch br`gvndm d`zp

  G||in` cdi~ vc ndbch` vgz`

  G||in` cdi~ vc gi` ca vgdmnoi` |`rcdgi |rc|`rv~

  Mccf hpv o` jn||`f arch cpv ca vgv`  Dcv g||inbgoi` vc gi`#p`) argdbjn`) mrc r`b`n|v

  Nhhpdnv~ `zv`df vc ndf`|`df`dv bcdvrgbvcr

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]nb$ FC_ q$ ]h$ ]rnmi`~) Kr$ Bc$) 0<0 P$R$ ?76 *7>>?.$

  Fànd`f vj` v`rh ’cinbnvgvncd ca crf`r‘ ‒ `z|inbnv q`rogi r`wp`v acr crf`r gdf

‒ gd~ |``bj cr bcdfpbv vjgv nh|inbnvi~ ndqnv` gd crf`r

  \$I$ :1(?=? |rcv`bv cinbnvgvncd gbvnqnvn`) dcv vj` gi`|rcb`

  F` hndnhn cr vrnqngi pd|rcv`bv`f gbvnqnvn` n giic}`f|prpgdv vc \$I$ :1(?=?

  Nd inmjv ca ]rnmi`~ f`bnncd) vj` Hpivnvgv` VgzBchhnncd np`f mpnfgdb` cd |rcv`bv`f gdfpd|rcv`bv`f gbvnqnvn`

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\poinb Ig} :1(?=?

  G||rcqndm gi` crf`r

  Hgendm r`|gnr

  Fnvrnopvndm ar`` gh|i`

  Vrgndndm g gi` acrb`

  Hgndvgndndm g jch` caanb`

  Bcii`bvndm cd fìndwp`dvgbbcpdv

  Hgendm br`fnv f`bnncd

  Vrgndndm g bpvch`r vc ìi vj`

|rcfpbv  Vgendm g bj`be g g f`|cnv

  _`brpnvndm gi` |`rcddì

  Pndm g vì`|jcd` gd}`rndm`rqnb`

  Vrgndndm hgre`vndm vgaa

  _`ciqndm bpvch`rbch|igndv

]jgv gr` |rcv`bv`f gbvnqnvn`3

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Gvv`h|v vc P|fgv` \poinb Ig} :1(?=?

  Opnd` Gbvnqnv~ Vgz Rnh|inanbgvncd Gbv i`mnigvncd

  G||i~ \$I$ :1(?=?(v~|` bcdb`|v vc gii opnd` vgz`  Br`gv` pdnacrhnv~ ghcdm v~|` ca vgz` nh|c`f cd

ndv`rvgv` bchh`rb` o~ vgv`

  Rnmdnanbgdv |pjogbe arch vgv`

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Rvgv` Vgz D`zp

Bch|i`v` Gpvc Vrgdnv) Ndb$ q$ Orgf~ ) 62< P$R$ ?=6 *7>==.

  Acpr(|rcdm v`v acr vgv` ndbch` vgz d`zp ‒ Rpovgdvngi d`zp

‒ Agnr g||crvncdh`dv

‒ Bgddcv fnbrnhndgv` gmgndv ndv`rvgv` bchh`rb`

‒ Agnri~ rìgv`f vc `rqnb` r`b`nq`f

  @vgoinj`f v}c vgdfgrf acr qginf nh|cnvncd ca vgz

  Agni`f vc gf`wpgv i~ fànd` ’povgdvngi d`zp‘

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Rvgv` Vgz D`zp

Wpnii Bcr|crgvncd q$ Dcrvj Fgecvg ) 0<6 P$R$ ?>: *7>>?.

  Fnvndmpnj`f vj` Fp` \rcb` gdf Bchh`rb` Bigp`vgdfgrf

  Vgrm`vndm g vgv „ hgre`v|igb` mnq` ’agnr }grdndm‘ ca

Fp` \rcb`

  Bnv`f Dgvncdgi Oìig J` q$ FC_ vjgv |j~nbgi|r``db` n d``f`f vc gvna~ vj` Bchh`rb` Bigp`’povgdvngi d`zp‘ r`wpnr`h`dv acr gi` gdf p` vgz`$

  Inhnv`f jcifndm vc ciì~ gi` gdf p` vgz`

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Rvgv` Vgz D`zp

@bcdchnb D`zp

  Rvgv` jgq` pbbàpii~ grmp`f Wpnii cdi~ g||in` vcgi` gdf p` vgz

  Dc |j~nbgi |r``db` r`wpnr`f acr cvj`r vgz`

  V}c g||rcgbj` *dcv hpvpgii~ `zbipnq`. ‒ Rvr`vbjndm ca gvvrnopvncdgi d`zp |rndbn|i`

‒ Fnr`bvndm cd`„ `bcdchnb gbvnqnv~ gv g vgv`„ hgre`v|igb` *Fp`

\rcb`. hnmjv o` `dcpmj ’bcdvgbv‘

72



Rvgv` Vgz D`zp

Kpfnbngi G||inbgvncd ca @bcdchnb D`zp

  _ìgv`f |grv~ ndvgdmnoi` jcifndm bch|gd~ ‒ RB; M`caar`~

‒ HF; ]$I$ Mcr` 5 Bjnbgmc Bignb 5 RÎ

‒ HG; M`caar`~

‒ DK; Igdbc

‒ DH; Ehgrv \rc|`rvn`

‒ DB; G!A Vrgf`hgre

76



Rvgv` Vgz D`zp


  Pdrìgv`f ndvgdmnoi` jcifndm bch|gd~ ‒ NG; EAB Bcr|$

70



Rvgv` Vgz D`zp


  Fnr`bvndm `bcdchnb gbvnqnv~ ‒ HG; Bg|nvgi Cd` Ogde

‒ VD; K$B$ \`dd`~

‒ ]Q; HODG Gh`rnbg Ogde

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Rvgv` Vgz D`zp

I`mnigvnq`#Gfhndnvrgvnq` G||inbgvncd ca @bcdchnb D`zp

  AI; VGG Dc$ <=B7(<<=

  BV; Bcdd$ M`d$ Rvgv$ § 7?(?71g  HD; Hndd$ Rvgv$ § ?><$70*7.*o.

  D@; _pindm ?6(<:(7

  DK; VGH *7(7<(77.

  C_; _pi` 70<(27=$<7<  QG; _pindm Dc$ <:(12

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Agbvcr \r``db` D`zp

  V~|nbgi agbvcr |r``db` vgdfgrf *`z$ HN. ‒ &0<<)<<< ca r`b`n|v nd g vgv`5

‒ &0<)<<< ca |rc|`rv~ nd g vgv`5

‒ &0<)<<< ca |g~rcii nd g vgv`5 cr

‒ Gv gd~ vnh` fprndm vj` bgi`dfgr ~`gr }nvjnd vj` vgv` gv i`gv ?0|`rb`dv ca vj` vgz|g~`r„ vcvgi |rc|`rv~) vcvgi |g~rcii) cr vcvgi

mrc r`b`n|v$

  Gfc|v`f nd; ‒ CJ; Bchh`rbngi Gbvnqnv~ Vgz

‒ HN; Hnbjnmgd Opnd` Vgz gdf Bcr|crgv` Ndbch` Vgz

‒ BG) BC) ! BV; Bcr|crgv` ndbch`#argdbjn` vgz`

‒ CE; Opnd` Gbvnqnv~ Vgz7:



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Gvvrnopvncdgi#Gm`db~ D`zp

  Cpv(ca(vgv` `dvnv~„ rìgvncdjn| }nvj gd nd(vgv` `dvnv~

  Rbrn|vc) Ndb$ q$ Bgrcd gdf V~i`r \n|` Ndf$) Ndb$ q$]gjndmvcd FC_ ‒ Ndf`|`df`dv bcdvrgbvcr bgd br`gv` d`zp

‒ Gm`dv) `q`d }crendm acr `q`rgi |rndbn|gi) br`gv` d`zp

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Ghg{cd Ig} gdf Rgi` Vgz D`zp

Binbe(Vjrcpmj D`zp

  Dcv g vgz cd Ndv`rd`v gi`

  _ìgv` vc gaaningv` d`zp  Crnmnd arch D`} ^cre„ ’Ghg{cd Ig}‘

  Hgre`v|igb` @wpnv~ Gbv ‒ _`b`dv a`f`rgi i`mnigvncd ndvrcfpb`f vc gpvjcrn{` vgv` vc

r`wpnr` r`hcv` ìi`r vc bcii`bv vgz` }nvjcpv jgqndm vc bcdacrhvc vj` Rvr`ghind`f Rgi` gdf P` Vgz Gmr``h`dv$

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Ghg{cd Ig} gdf Rgi` Vgz D`zp

Binbe(Vjrcpmj D`zp

  V}c v~|`; ‒ Nh|c` Bcii`bvncd _`wpnr`h`dv;

  @dgbv`f; D^) _N) DB ) NI) GE) BG *v`h|crgrni~ p|`df`f.) BV

  \rc|c`f; G[) JN) HD) HR) DH) VZ) QV) IG ) HN) \G

‒ Nh|c` Dcvnanbgvncd _`wpnr`h`dv;

  @dgbv`f; CE) RF) QV

  \rc|c`f; GI  Mrc}ndm vr`df;

‒ D`}i~ `dgbv`f nd ?<77; NI) GE) RF) QV) BV) BG *v`h|crgrni~p|`df`f.

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Rvgv` Vgz D`zp

Binbe(Vjrcpmj D`zp

  Rpbbàpi Bjgii`dm`; ‒ Fnbrnhndgv` gdf pdfpi~ oprf`d ndv`rvgv` bchh`rb`

  Fnr`bv Hgre`vndm Gcbngvncd q$ Jpo`r *Bnqni Bg` Dc$ 7<(BQ(<7061(_@O(BOR.

‒ Qncigv` Anrv Gh`dfh`dv ar`` |``bj

  Ghg{cd q$ Ig~ *Dc$ B7<(116 HK\.

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\r`q`dvgvnq` H`gpr`

  D`zp Rvpf~

  Qcipdvgr~ Fnbicpr` Gmr``h`dv *’QFG‘.

  Vgz Ghd`v~ \rcmrgh

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]j`d vj` Rvgv` Bgii

  Ppgii~ vj` ndnvngi bcdvgbv n nd vj` acrh ca g d`zpwp`vncddgnr`

  Dc icdm`r ìnmnoi` acr QFG cr ghd`v~ |rcmrgh3

  Bcd`wp`db` ca ’icndm‘ cr dcv bch|i`vndm g d`zp

wp`vncddgnr`

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Rphhgr~#E`~ Vge`g}g~

Rgi` Vgz

  Rpovgdvngi d`zp

  \j~nbgi |r``db`  Gvvrnopvncdgi d`zp

  Binbe(vjrcpmj d`zp

  Wpnii

Dcd(Rgi`Vgz

  Rpovgdvngi d`zp

  Dc |j~nbgi |r``db`  Gvvrnopvncdgi d`zp

  @bcdchnb d`zp

  Agbvcr |r``db` d`zp

  Wpnii dcv g||inbgoi`  \I :1(?=? |rcv`bvncd

*ndbch` vgz cdi~.

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Dgvncdgi RGIV Bcdvgbv

Brgnm ]niingh

Hgdgmndm Fnr`bvcr

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Orngd HbBpii`r

Hgdgmndm Fnr`bvcr

*><7. :6?(?:0<

Vcff Jgre`

R`dncr Hgdgm`r

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Rgrarg{ Ogbbjp

Hgdgm`r

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BON[ HJH Opnd` Vgz \igddndm Mpnf`

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State Tax Nexus- No Physical Presence Required