Tag Archives: State Voluntary Disclosure
UPDATE: MTC Extends Deadline for Amnesty under the Online Marketplace Seller Voluntary Disclosure InitiativeOctober 12, 2017
Earlier today, the Multistate Tax Commission (MTC) released an update extending the October 17, 2017 deadline for businesses to file under its Online Marketplace Seller Voluntary Disclosure Initiative. The new deadline is now November 1, 2017. This initiative is specifically for businesses who are online marketplace sellers using a marketplace provider/facilitator ...
March 14, 2016
I. IntroductionOver the past 25 years new types of expanded non-physical nexus have come to be recognized. These types of expanded nexus are:
- Economic Nexus: Income Taxes
- Click-Through or Agency Nexus: Sales Taxes
- Affiliate and Attributional Nexus: Sales Taxes and Income Taxes