The Origin of Sales & Use Tax Nexus
Sales and use tax nexus has become a major headache for any business that sells into the United...
Charges by contractors for real property improvement services are typically exempt from sales and use tax while their purchases in fulfilling their contracts are subject to sales and use tax.
Sounds simple but there are complications to this end-user/consumer rule. We highlight a few of them below and in-depth in our latest white paper.