A Taxpayer Has Nexus with a State for Sales and Use

question 147

True/False

A taxpayer has nexus with a state for sales and use tax purposes if it has a physical presence in the state.

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Definitions:

Ability to Function

The capacity of an individual to perform tasks or roles in the course of daily life, often in the context of health and disability.

Family Relationships

The interpersonal connections and interactions within a group of individuals related by blood, marriage, law, or quasi-familial ties.

Chronic Disorders

Long-lasting, persistent health conditions that can be controlled but not necessarily cured.

Acute Disorders

Conditions that come on quickly and can be severe but are of a short duration.