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Analysis

States Nibbling At Physical Presence Standard For Sales and Use Tax

By Maria Koklanaris (March 13, 2018, 8:13 PM EDT) -- The U.S. Supreme Court is set to decide whether states can compel remote sellers to collect and remit sales and use tax even if they have no physical presence in the state, but an analysis of state laws released late Tuesday showed how deeply states have chipped away at that standard on their own....

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