Business
Business, 17.12.2019 06:31, aliw03

Econnect, an online retailer, fulfills its online orders by shipping its products directly to customers in all 50 states. econnect does not have a brick-and-mortar store presence in any state, but does operate distribution centers in various states across the country, including state x. consistent with its practice in all 50 states, econnect does not collect or remit sales tax to state x.

in court rulings in 2005, state x had taken the position that operating a distribution center within a state constitutes nexus and thus would subject that company to collect and remit sales tax on all sales within that state.

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