Insights
Client Alert
New York State Expands Sales Tax Nexus
July 14, 2008
Andrew M. Short, Matt Walding and Katie Zlock
New York State significantly expanded the concept of sales tax nexus in April 2008 by statutorily reducing the minimum threshold of contact or activity within the state that will subject an out-of-state retailer to New York State sales tax. Recent guidance has provided some clarification regarding the scope of this new law.