Use tax liability accrues in the state where purchased property will be used when the seller of the property is not required to collect sales tax.
Correct Answer:
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Q1: Businesses engaged in interstate commerce are subject
Q2: Failure by a seller to collect and
Q4: The Wayfair decision reversed the Quill decision,
Q6: Nondomiciliary businesses are subject to tax everywhere
Q9: Wyoming imposes an income tax on corporations.
Q11: Economic presence always creates sales tax nexus.
Q14: The sales and use tax base varies
Q15: Businesses subject to income tax in more
Q17: Commercial domicile is the location where a
Q19: All states employ some combination of sales
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