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This document reviews the meaning of “economic nexus," how nexus is determined, the changes in the last thee years that have dramatically increased risk, and steps you can take to avoid having a growing, unfunded liability that can damage your balance sheet.

We also had sales and use tax trend-watcher, attorney, and CPA, Mark Friedlich, to add additional color to our belief that this year, and into the foreseeable future, there will be a significant increase in sales and use tax audits coming to online sellers of products and services in the U.S.