Don't Look Now But Here Come the States

At a time when most states are in financial disarray, the states are
becoming more and more aggressive with taxing out-of-state
corporations as an additional source of revenue. While states have
always taxed organizations doing business within their state, the
definition of “doing business” has changed dramatically over the
years and not in a good way for the taxpayer. Generally, if an
organization has “nexus” (doing business) within a state, they would
need to file a tax return for that state.

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