NYCPHP Meetup

[John Campbell]

On Wed, Aug 13, 2008 at 8:52 PM, (Margaret) Michele Waldman
<mmwaldman at optonline.net> wrote:
> It was said taxing for every state is too much of a burden on small
> businesses.
>
> Amazon.com, walmart, target, and such are not small businesses, so they may
> be required to pay per state.

The distinction is not small vs large, but "substantial nexus"
(physical presence).