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[DOI] [PubMed] [Google Scholar] 117.Khabour OF, Alzoubi KH, Bani-Ahmad M, Dodin A, Eissenberg T, Shihadeh A

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For example, a state cannot force a company to charge, collect, and remit tax to the state unless the company has some physical presence with the state or more recently, has sufficient sales to establish economic nexus with the state ($100k or $500k in annual sales is the threshold for most states)