Focusing on Retailers—Emerging State Tax Issues for Remote and Inbound Sellers

This article was originally published for The Journal of State Taxation.

As States intensify revenue collection efforts and refine audit strategies, both U.S. businesses and foreign companies selling remotely in the United States are discovering that state tax compliance risk no longer hinges on traditional markers such as offices, employees, or storefronts. Instead, states are asserting nexus based on factors such as inventory held by third-party logistics companies (3PLs) and marketplace facilitators, expansive economic nexus standards, digital contacts, remote workforces, and platform-based business models—often in ways that are neither intuitive nor applied consistently across jurisdictions.

BDO’s Ilya Lipin and Corey McMonagle provide full details in this article for The Journal of State Taxation.