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The Ever-Changing State of State and Local Taxes

By Thomas Fleming and Barry Horowitz

For tax professionals, particularly those who specialize in the area of state and local taxes, nexus is a topic that is discussed all too often. Nexus rules have lagged behind the ever-changing economic landscape, but states are beginning to catch up. Nonetheless, the nexus rules are very important for professional services firms such as law firms.

Missing Pieces of the Nexus Pie

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