Arizona: Appellate Court Says Online Retailer Has Nexus During Pre-Wayfair Periods at Issue

In a case involving an out-of-state online retailer during the pre-Wayfair Arizona transaction privilege tax periods at issue who regularly worked with in-state suppliers to fulfill in-state orders it accepted online, an Arizona Court of Appeals held that the retailer’s in-state activities through these contracted distributors established substantial nexus in Arizona pursuant to existing caselaw at the time.

Source Deloitte

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