It is essential that California businesses – both those operating remotely and that have a physical presence in the state – understand and adhere to all sales tax nexus laws, especially when and if the laws change. Failure to comply with these obligations could impact how businesses properly collect and remit taxes, leading to audits and penalties. Below, we highlight how the California sales tax nexus has evolved following the South Dakota v. Wayfair, Inc. decision.
Source: SOVOS
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