States may impose their income taxes and other taxes on businesses that have a sufficient nexus (connection) to them. In one state court decision, retailers who sold merchandise through Amazon’s Fulfillment by Amazon (FBA) program did not have sufficient nexus by reason of having their goods in an Amazon warehouse within the state (Pennsylvania). Amazon could move the merchandise around the country to other warehouses and retailers didn’t know about or have control over this. #IdeaoftheDay
Barbara Weltman
Big Ideas for Small Business, Inc.
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ICYMI: What's in the "One Big, Beautiful Bill" for Small Business? Barbara Weltman @BigIdeas4SB digs into the House-passed bill and reviews key tax-related provisions. The Senate is now acting on the bill, which will likely include some changes. More: