This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.


Factor Presence Nexus Standards and Market-Based Sourcing: A Tough Combination for Service Businesses Logo aicpa

  Charles Britt, CPA, J.D., Kevin Eberhardt, CPA,... |   Free |   AICPA |   01 Apr 2016 |   Tax Adviser Magazine

The combination of factor presence nexus standards and market-based sourcing of services for sales factor purposes can have a particularly significant impact on multistate service providers. This article provides more information to help service providers get in front of the issue while it is still limited in scope and prepare for wider application of both sales factor presence and market-based sourcing.

Topics covered:
  • Tax: Technical: State & local tax (SALT): Nexus, Intermediate