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SLT | Understanding Click-Through...
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Corey L. Rosenthal, JD, Scott Smith, and Keisha Paton
In today's economy, with its frequent changes in technology and consumer sophistication, states are increasingly following in each other's footsteps by adopting click-through nexus laws, commonly referred to as Amazon laws, regarding Internet purchases and associated tax. CPAs need to be familiar with this concept and be able to advise businesses as to how this kind of nexus can be created and the effects it can have.
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