In a click-and-accept contract world, out-of-state sellers may evade sales tax obligations by drafting sale terms and conditions that transfer title to the purchaser at the shipping dock. With one click, the purchaser, often without reading, accepts the terms and conditions to complete the purchase. The sale occurs outside the state when the common carrier shipping the property is outside the state. In other words, the state lacks a connection with the transaction, which is the concept of transactional nexus.
Source David Lingerfelt, Esq.
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