Enter Keywords International Taxation of Ecommerce By John Hoagland, Esq .
Nexus is the general concept of some connection or link to the taxing jurisdiction.
In the U.S., jurisdiction for levying taxes has a Constitutional basis. Sending catalogs and shipping goods by common carrier is not enough. Even if sales taxes do not have to be collected, it is wise to collect data sufficient to show where sales are made in order to prove non-liability. Where the vendor has no Quill presence, attempts have been made to collect a use tax from buyers. The tide turns , by Richard Heller, Forbes, April 5, 1999.