2013 begins with a flurry of sales tax nexus expansion proposals

Over the past several years, states have sought to increase their sales tax revenues, largely through the enactment of sales tax nexus expansion laws. These laws generally seek to impose collection responsibilities on out-of-state sellers making in-state sales of tangible personal property, mostly via the Internet. The 2013 legislative season is proving that, once again, these proposals are very popular, with many states proposing laws expanding sales tax nexus less than two months after sessions began.

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