HB 2938-S - DIGEST |
(DIGEST AS ENACTED) |
Prohibits the department of revenue, for purposes of business and occupation taxes, state retail sales and use taxes, and local retail sales and use taxes, from making a determination of nexus based solely on the attendance or participation of one or more representatives of a person at a single trade convention per year in this state in determining if the person is physically present in this state for the purposes of establishing substantial nexus with this state. |