The Complete Sales Tax Guide for Online Sellers [Nexus by State Included]
BigCommerce
JANUARY 11, 2018
A drop shipping relationship: If you have a 3rd party ship to your buyers, this may create nexus. Most definitions of nexus include the terms “doing business” or “engaged in business.”. This definition can be found in Louisiana Code Sec. You can find the definition of “vendor” in New York Code Section 1101(B)(8).
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