Colorado Tinkers With 'Nexus' In Online Sales Tax Law

Law360, New York (June 9, 2014, 7:48 PM EDT) -- Colorado’s new law to govern the taxability of Internet sales takes some selective risks in its attempt to wrangle in some of those who haven’t paid in the past, continuing a push by the states to expand their reach into the digital economy.

Ever since the U.S. Supreme Court in December declined to review the constitutionality of New York's "Amazon tax" on out-of-state retailers, states have taken it upon themselves to redefine “nexus,” the physical presence a business must have in a state for sales tax...
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