by Ariful | Mar 17, 2026 | Canada Updates
Personal Income Tax: A Small Win for Your Wallet
The biggest news for the average taxpayer is the adjustment to federal tax brackets. For the 2026 tax year, the federal government has lowered the tax rate for the first income bracket.
New Federal Tax Brackets for 2026
- Up to $58,523: Taxed at 14% (down from 15% in 2025).
- $58,523 to $117,045: Taxed at 20.5%.
- $117,045 to $181,440: Taxed at 26%.
- $181,440 to $258,482: Taxed at 29%.
- Over $258,482: Taxed at 33%.
This 1% reduction in the lowest bracket might seem small, but it puts an average of $190 back into the pockets of Canadian taxpayers. More importantly, the ceilings for each bracket have been indexed upward. This means you can earn more money before being pushed into a higher marginal tax rate.
Pro Tip: Remember that these are federal rates. You still need to account for your provincial or territorial taxes, which vary significantly depending on where you live.
The Capital Gains Shift: Navigating the 66.67% Rule
Perhaps the most talked-about change is the increase in the capital gains inclusion rate. As of January 1, 2026, the way the CRA taxes the profit from selling assets like stocks, secondary properties, or business interests has shifted for those with significant gains.
What has changed?
Previously, only 50% of your capital gains were included in your taxable income. Under the new rules:
- For Individuals: The first $250,000 of capital gains in a year are still taxed at the 50% inclusion rate. However, any amount exceeding $250,000 is now subject to a 66.67% inclusion rate.
- For Corporations and Trusts: There is no $250,000 threshold. All capital gains realized by corporations and trusts are now taxed at the 66.67% inclusion rate.
The Silver Lining: Lifetime Capital Gains Exemption (LCGE)
If you are selling shares of a qualified small business corporation or a farming/fishing property, there is good news. The Lifetime Capital Gains Exemption has increased to $1.25 million for 2026.
What you should do: If you are planning a major asset sale, timing is everything. Spreading the realization of gains over multiple years might help individuals stay under the $250,000 threshold to keep that 50% rate. This is why staying organized with your data is essential.
Payroll Taxes: The Increasing Cost of Employment
For business owners and high-earning employees, payroll contributions are seeing a notable uptick. The federal government is continuing its expansion of the Canada Pension Plan (CPP) and adjusting Employment Insurance (EI) premiums.
CPP Enhancement Phase 2
The CPP now operates with two separate earnings ceilings:
- First Ceiling (YMPE): Set at $74,600. You and your employer contribute at the base rate up to this amount.
- Second Ceiling (YAMPE): Set at $85,000.
Earnings between $74,600 and $85,000 are subject to an additional 4% contribution for both employees and employers. If you are self-employed, you are responsible for both portions, totaling an 8% contribution on this “second tier” of earnings.
The Impact: For workers earning $85,000 or more, expect to see up to $262 less in your take-home pay this year compared to last. For employers, this represents a rising cost of labor that must be factored into your 2026 budget.
Housing and Retirement: New Limits to Leverage
The 2026 rules have also adjusted the limits for Canada’s most popular savings vehicles. Whether you are saving for retirement or trying to break into the housing market, these numbers matter.
RRSP and FHSA Updates
- RRSP Dollar Limit: The maximum contribution for 2026 has risen to $33,810. If you have the cash flow, maximizing this contribution remains one of the most effective ways to reduce your overall taxable income.
- First Home Savings Account (FHSA): The annual contribution limit stays at $8,000, but you can now carry forward up to $8,000 in unused room, allowing for a maximum contribution of $16,000 in a single year if you missed the previous year’s limit.
- Home Buyers’ Plan (HBP): The withdrawal limit for first-time buyers has increased to $60,000. This allows you to “borrow” more from your RRSP for a down payment, with a 15-year repayment window starting two years after the withdrawal.
Don’t worry if these limits feel overwhelming. The key is to pick the vehicle that aligns with your 2026 goals: be it long-term growth or immediate home ownership.
Business Compliance: Your 2026 Roadmap
With the new capital gains rules for corporations and the increased payroll burden, manual bookkeeping is no longer viable for businesses seeking to remain compliant and competitive.
Modernizing Your Approach
For Canadian corporations and digital businesses operating cross-border, the focus should be on daily data integrity.
- Register for the right accounts: Ensure your GST/HST and payroll accounts are correctly synchronized with the new 2026 rates.
- Maintain digital records: The CRA is increasing its focus on digital audits. Using a structured accounting system is the best way to mitigate financial risks.
- Understand the Carbon Tax Shift: While the consumer carbon tax was cancelled in 2025, industrial carbon taxes and fuel regulation taxes remain active in 2026. If your business involves logistics or manufacturing, these costs are still on your ledger.
Summary Checklist for 2026 Success
To ensure you stay compliant and optimize your tax position, follow this simple checklist:
- Review Payroll Brackets: Update your internal payroll systems to reflect the new CPP second ceiling ($85,000).
- Audit Your Assets: If you have assets with significant unrealized gains, calculate the impact of the 66.67% inclusion rate.
- Maximize Registered Accounts: Plan your cash flow to hit the new $33,810 RRSP limit.
- Check LCGE Eligibility: If you are planning to sell your business, talk to an expert to ensure you meet the criteria for the $1.25 million exemption.
- Automate Your Compliance: Implement digital accounting systems to track payroll, capital gains, and deductions in real time.
by Ariful | Mar 17, 2026 | USA Accounting
Staying Ahead of Australian Tax Compliance in 2026
Staying ahead of the Australian Taxation Office (ATO) is a full-time commitment. As we move further into 2026, the regulatory landscape for businesses and individuals continues to shift toward increased transparency, real-time reporting, and tighter compliance. Whether you are managing a growing SME or a complex international entity, understanding these changes is critical to avoiding penalties and maintaining a smooth operational flow.
At Sterlinx Global, we act as your end-to-end compliance partner. You provide the raw data; we handle the calculations, filings, and deadlines. To help you stay informed, here are the 10 most significant Australian tax updates you need to know right now.
1. Payday Super: The July 2026 Shift
The countdown is officially on. Starting 1 July 2026, employers will no longer be able to pay superannuation on a quarterly basis. Instead, you must pay superannuation at the same time you pay your employees’ wages.
This change is designed to ensure employees receive their entitlements faster and to provide the ATO with better visibility over unpaid super. For business owners, this means your cash flow planning must be more precise. If you are used to holding onto super funds until the quarterly deadline, you need to transition your payroll processes immediately. Review your payroll software compatibility and ensure your bank account is structured to handle these frequent outgoings.
2. Division 296: New Tax on High Super Balances
The government has introduced a new tax aimed at individuals with a Total Superannuation Balance (TSB) exceeding $3 million. Known as the Division 296 tax, this measure reduces the tax concessions available to high-wealth individuals.
Under these rules, earnings on the portion of the TSB that exceeds $3 million will be taxed at an additional 15%. This is separate from the standard 15% tax on fund earnings, effectively creating a 30% tax rate for those in this bracket. If you fall into this category, it is essential to ensure your reporting is accurate to avoid over-taxation or compliance errors.
3. Mandatory TFN Reporting for Trust Beneficiaries
Trustees face stricter reporting requirements in 2026. You are now required to report the Tax File Numbers (TFNs) of beneficiaries when lodging the trust tax return for any year where a beneficiary is entitled to a share of the trust income.
This update enhances the ATO’s data-matching capabilities. By linking beneficiary income directly to their TFNs, the ATO can pre-fill individual returns and identify discrepancies instantly. To maintain compliance, ensure you have collected and verified the TFNs of all active beneficiaries before your next filing deadline. Failing to do so can delay your lodgment and trigger unwanted scrutiny.
4. Advanced Data Matching and Contractor Reporting
The ATO’s digital “eyes” are more powerful than ever. With increased investment in AI and data analytics, the ATO is monitoring contractor income reporting and cross-border transactions with surgical precision.
Don’t assume that offshore payments or gig-economy income will fly under the radar. The ATO regularly matches data from banks, online platforms, and foreign tax authorities. To mitigate risks, ensure your internal documentation is flawless. High-quality record keeping is no longer optional; it is the backbone of audit defense. We recommend centralizing your transaction data so that compliance experts can verify your filings against these sophisticated ATO algorithms.
5. Instant Asset Write-Off for Small Businesses
For small business owners, the instant asset write-off remains a vital tool for managing tax liability. With the 30 June deadline approaching, now is the time to finalize any planned capital expenditures.
Current rules allow eligible businesses to immediately deduct the full cost of assets (up to the current threshold) in the year they are first used or installed ready for use. This is a “use it or lose it” benefit for the financial year. If you are planning to upgrade your equipment or technology, ensure the assets are operational before the end of the financial year to claim the deduction in your upcoming filing.
6. Pillar Two: Global Minimum Tax Transition
If you are part of a large multinational group, the Pillar Two rules are now a reality. Australia is part of the global movement to ensure a 15% minimum effective tax rate for large entities.
The ATO has signaled a “pragmatic compliance approach” during the transition period (affecting fiscal years ending on or before 30 June 2028). While the ATO is focusing on education and support for groups acting in good faith, you must still demonstrate progress toward compliance. This involves complex calculations and multi-jurisdictional data gathering. Partnering with a global tax compliance suite like Sterlinx Global allows you to manage these cross-border requirements without getting bogged down in the technical minutiae.
7. Crypto Asset Reporting Framework (OECD)
The wild west of crypto taxation is being tamed. Australia is adopting the OECD Crypto Asset Reporting Framework, with domestic reporting to the ATO commencing in 2027 and automatic international exchange beginning in 2028.
If your business or digital portfolio involves crypto assets, the time to organize your records is now. The ATO will soon receive data on your digital asset holdings directly from exchanges. To avoid penalties, ensure every trade, swap, and sale is recorded. This proactive approach helps mitigating financial risks associated with undeclared digital income.
8. OECD Proposals for Broad Tax Reform
While not yet law, the OECD’s 2026 Economic Survey of Australia has recommended significant structural changes. The proposals include:
- Broadening the GST base.
- Reducing personal and corporate income taxes to boost productivity.
- Further cuts to superannuation tax concessions for the wealthy.
While these are recommendations, they often signal the direction of future government policy. We are monitoring these developments daily to ensure our clients are never caught off guard by sudden legislative shifts.
9. PAYG Withholding for Religious Practitioners
A specific update for the non-profit and religious sector: the ATO has released a draft legislative instrument (LI 2025/D26) that sets PAYG withholding to nil for certain payments made to religious practitioners.
This change also removes several reporting requirements for these specific payments. If your organization manages payments to religious practitioners, review your payroll settings to ensure you are not withholding tax unnecessarily. This simplifies the administrative burden but requires a correct initial setup to remain compliant with the updated definitions.
10. Proposed $1,000 Standard Tax Deduction
Looking ahead to the 2026–27 tax year, the government has proposed a $1,000 standard tax deduction. If passed, this would apply to returns lodged from July 2027 onwards.
This measure is intended to simplify tax time for millions of Australians by allowing a flat deduction without the need to track every individual receipt for small work-related expenses. However, for those with higher professional expenses, keeping detailed records remains the best way to maximize your legitimate deductions.
by Ariful | Mar 17, 2026 | EU VAT Updates
Why Ireland is the Gateway for Digital Businesses
Ireland remains one of the most attractive hubs for digital service providers, SaaS companies, and e-commerce brands. However, its tax authority (Revenue) is rigorous regarding VAT compliance. Whether you are selling software, digital downloads, or physical goods through an online marketplace, understanding the local rules is the first step toward a sustainable expansion.
The VAT Thresholds You Need to Know
In Ireland, the registration thresholds are specific. You must register for VAT if:
- Your annual turnover from the sale of goods exceeds €75,000.
- Your annual turnover from the sale of services exceeds €37,500.
Crucial Note for Non-Residents: If your business is not established in Ireland but you are making B2C (Business-to-Consumer) sales of digital products to Irish customers, the threshold is effectively zero. You are required to register for VAT from your very first taxable sale.
Navigating the 23% Standard VAT Rate
The standard VAT rate in Ireland is 23%. This applies to most digital goods and services. To remain competitive while staying compliant, you should use VAT-inclusive pricing. This ensures transparency for your customers, as the price they see is the price they pay, preventing “sticker shock” at checkout.
B2B vs. B2C: The Rules of Engagement
How you handle tax depends entirely on who your customer is.
1. B2C Transactions (Selling to Individuals)
When selling to a private individual in Ireland or the EU, you must charge the VAT rate applicable in the customer’s country. This is where the location of the customer becomes vital. You can determine this by looking at their billing address, IP address, or the country of their credit card issuer.
2. B2B Transactions (Selling to Businesses)
For B2B sales, the reverse charge mechanism usually applies. This means the Irish business customer accounts for the VAT, not you. However, the burden of proof is on you. You must validate the customer’s VAT ID. If they cannot provide a valid VAT ID, you are legally required to treat them as a B2C customer and charge the full 23% VAT.
The EU One-Stop Shop (OSS): Your Secret Weapon
Before 2021, selling across all 27 EU member states required multiple VAT registrations. Thankfully, the One-Stop Shop (OSS) scheme has simplified this.
By registering for OSS in one EU country (like Ireland), you can file a single consolidated VAT return that covers all your B2C sales across the entire Union. This significantly reduces administrative overhead and prevents the need for expensive local representation in every single country.
The Roadmap to Mandatory E-Invoicing in Ireland
The European Union is moving toward a fully digital tax ecosystem under the ViDA (VAT in the Digital Age) initiative. Ireland has released a clear three-phase timeline that every digital business must prepare for:
- Phase 1 – November 2028: Large VAT-registered corporations must issue and report structured electronic invoices for domestic B2B transactions.
- Phase 2 – November 2029: All VAT-registered businesses engaged in intra-EU B2B trade must implement mandatory e-invoicing and real-time reporting.
- Phase 3 – July 2030: Full implementation of EU ViDA requirements for all cross-border B2B transactions across all 27 Member States.
Even if you are not a “large corporate,” you must be able to receive structured e-invoices long before these deadlines. Preparing your systems now will prevent a last-minute scramble that could disrupt your cash flow.
5 Essential Steps for Digital Compliance
To ensure your business stays on the right side of the law, follow this checklist:
- Identify Customer Location: Use automated tools to capture billing addresses and tax IDs at the point of sale.
- Verify Product Taxability: Confirm if your product is legally a “digital service” (automated, delivered over the internet, minimal human intervention).
- Monitor Your Exposure: Keep a close eye on your sales volume in different jurisdictions to know exactly when you hit a registration threshold.
- Validate VAT IDs: Never skip the validation step for B2B customers. Use the VIES system or an integrated API.
- Maintain Precise Records: EU tax authorities generally require you to keep records for 10 years.
Managing Global Expansion
If your digital business is moving beyond the EU, the complexity increases. Many businesses operate as UK Limited Companies or USA LLCs while selling into Ireland. Each entity type has different filing requirements. For instance, a UK-based director selling into the EU needs to manage the post-Brexit VAT landscape carefully.
Frequently Asked Questions (FAQ)
What is the VAT rate for digital services in Ireland?
The standard VAT rate for digital services (SaaS, e-books, streaming content, and software) is 23%.
by Ariful | Mar 17, 2026 | UK Updates
1. Missing the MTD for Income Tax Deadline
The biggest shift this year is the mandatory rollout of Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA). From 6 April 2026, if you are a sole trader or a landlord with a total qualifying income over £50,000, the old way of filing once a year is dead.
The Mistake: Thinking you can still submit a single annual return through the HMRC portal in January.
The Fix: You must register for MTD for ITSA immediately. Under the new rules, you are required to keep digital records of every transaction and submit quarterly updates to HMRC using compatible software. Waiting until the end of the tax year will result in a compliance nightmare.
Registering now allows us to integrate your daily bookkeeping into a compliant flow. This ensures your data is “HMRC-ready” every single day, rather than scrambling every three months. You can learn more about why hiring e-commerce accountants makes your life easier when navigating these digital shifts.
2. Underestimating the 2% Dividend Tax Hike
For many directors of UK Limited Companies, dividends have long been a tax-efficient way to extract profit. However, as of April 2026, those rates are climbing.
The Mistake: Failing to adjust your extraction strategy to account for the new rates.
The Fix: Understand the numbers. From April 2026, dividend tax rates are rising by 2%.
- Basic rate taxpayers will now pay 10.75%.
- Higher rate taxpayers will now pay 35.75%.
If you are an investor or a business owner relying on these payouts, you need to calculate the impact on your net take-home pay today. While we focus on the operational filing and calculation of these taxes, you should ensure your internal accounts reflect these higher liabilities so you aren’t hit with a surprise bill next year.
3. Miscalculating Capital Gains on Business Disposals
If you were planning to sell your business or significant assets this year, the math just changed. The tax relief for entrepreneurs is becoming less generous.
The Mistake: Assuming your Capital Gains Tax (CGT) rate remains at 14% for qualifying disposals.
The Fix: Prepare for the increase to 18%. The rate for those claiming Business Asset Disposal Relief (BADR) or Investors’ Relief is stepping up.
If you are in the middle of a sale, the timing is critical. To stay compliant and ensure you are calculating your liabilities correctly, you must use precise data. Small errors in CGT calculations are a magnet for audits. Check our guide on how to avoid HMRC self-assessment tax investigations to see how clean reporting keeps the taxman away.
4. Ignoring the New £2.5 Million Inheritance Tax Cap
This update hits family-owned businesses and agricultural landowners the hardest. For years, Agricultural Property Relief (APR) and Business Property Relief (BPR) allowed many to pass on assets with 100% relief.
The Mistake: Relying on outdated estate planning that assumes 100% relief on all business assets.
The Fix: Audit your asset value now. From 6 April 2026, APR and BPR are capped at a combined £2.5 million. Anything above this threshold only receives 50% relief. Furthermore, AIM shares: previously a staple for IHT planning: have had their relief slashed to 50% across the board.
Because Sterlinx Global provides end-to-end compliance, we ensure that your year-end accounts accurately reflect the value of these assets, providing the data needed for your estate considerations.
5. Working with Unregistered Tax Advisers
HMRC is cracking down on who can represent you. This is a move toward professionalizing the industry and reducing “ghost” preparers who submit inaccurate claims.
The Mistake: Continuing to use a “friend of a friend” or an informal preparer who isn’t officially registered with HMRC.
The Fix: By May 2026, all tax advisers interacting with HMRC on behalf of clients must be registered.
As a Global Tax Compliance Suite, Sterlinx Global is fully integrated into the regulatory framework. When we handle your VAT, bookkeeping, and year-end accounts, you are backed by a structured, professional entity. This registration requirement is designed to protect you; don’t risk your business by using an adviser who hides from the regulator.
6. Treating Cross-Border E-commerce like Domestic Retail
If you sell on Amazon, Shopify, or eBay, the 2026 updates place a higher burden on transaction-level reporting. HMRC is increasingly using data-sharing agreements with digital platforms to cross-reference your reported income.
The Mistake: Not reconciling global sales with UK VAT requirements and the new MTD quarterly updates.
The Fix: Implement a daily compliance model. E-commerce moves too fast for monthly or quarterly “catch-up” bookkeeping. You need to ensure that your VAT calculations: especially if you are selling into Europe or the US: are handled in real-time.
For those expanding into Europe, the rules are even tighter. Whether you are looking at specifics of French VAT for e-commerce or trying to stay compliant with France’s VAT e-invoicing rules, the data must be seamless. Use our VAT calculator to keep your pricing compliant across borders.
7. The “January 31st” Procrastination Habit
The tradition of the “January tax rush” is officially a liability. With the 2026 updates, the “once-a-year” mindset will lead to automatic penalties.
The Mistake: Waiting until the end of the year to organize your receipts and invoices.
The Fix: Move to a “Daily Compliance” mindset. Since MTD for ITSA requires quarterly updates, your bookkeeping must be current every single month.
Don’t worry; this shift actually benefits you. By having a clear view of your tax liability throughout the year, you can manage cash flow more effectively. You won’t be surprised by a massive tax bill in January because you: and we: will have seen it coming months in advance.
by Ariful | Mar 17, 2026 | US Updates
1. Prepare for the Section 122 Surcharge
The most significant shift in U.S. trade policy this year follows the Supreme Court ruling on February 20, 2026. The court determined that tariffs previously issued under the International Emergency Economic Powers Act (IEEPA) were invalid. In response, the U.S. government moved quickly to implement a new framework.
As of February 24, 2026, a Section 122 surcharge under the Trade Act of 1974 has replaced the old IEEPA tariffs. Currently, this surcharge is set at 10%, but it is expected to increase to 15% in the coming months. This surcharge applies to the vast majority of imported goods entering the United States.
What you must do:
- Update your landed cost models: Immediately factor in a minimum 10% surcharge for all U.S. imports.
- Audit your current inventory: Determine how this additional cost impacts your current pricing strategy.
- Stay alert for the 15% hike: This increase is expected to happen with little warning once the administrative transition is complete.
2. Manage the Complexity of Stacking Tariff Rates
The new Section 122 surcharge does not exist in a vacuum. It is an “additive” tax, meaning it stacks on top of existing trade barriers. If your products were already subject to Section 232 (steel and aluminum) or Section 301 (China-specific) tariffs, you are now facing multiple layers of duties.
This stacking effect significantly increases the compliance burden for international sellers. U.S. Customs and Border Protection (CBP) systems are currently being updated to handle these complex calculations. During this transition, incorrect tariff coding is a high risk.
Why this matters for your compliance:
- Avoid costly corrections: If your customs broker uses outdated codes, you may face retroactive bills or penalties once the CBP systems are fully synchronized.
- Calculate for the “Worst Case”: We recommend modeling your margins under both the 10% and 15% scenarios to ensure your business remains viable regardless of sudden rate hikes.
- Maintain precise records: As part of your ongoing international bookkeeping, keep every customs entry form organized for potential audits.
3. Account for Continued Suspension of Duty-Free Exemptions
For years, many e-commerce sellers relied on the “de minimis” threshold, which allowed low-value shipments (under $800) to enter the U.S. duty-free. However, the suspension of these minimum duty-free allowances remains in full effect in 2026.
This means that even small, individual parcels sent directly to consumers are now subject to the same Section 122 surcharges and tariffs as bulk shipments. This change has fundamentally altered the direct-to-consumer (DTC) model for international brands.
Take these steps to protect your margins:
- Notify your customers: Ensure your checkout process clearly explains who is responsible for these duties to avoid “package refusal” at the border.
- Consider bulk warehousing: Moving goods in larger quantities to a U.S.-based fulfillment center may allow for more predictable duty management compared to thousands of individual small-package entries.
- Use a VAT calculator for global sales: If you sell across multiple regions, use tools to see how different tax environments compare to the current U.S. situation.
4. Align with Global VAT and GST Registration Trends
While the U.S. focuses on surcharges and sales tax, the rest of the world is following suit with digital and physical goods taxation. More than 100 countries now require foreign sellers to register for VAT or GST when serving local consumers.
The U.S. “Economic Nexus” rules for sales tax are becoming the global blueprint. If you are selling into the U.S., you likely have obligations in other major markets too. For instance, Turkish sellers or European brands expanding into the U.S. must often manage parallel compliance tracks.
Stay compliant across borders:
- Monitor Nexus thresholds: In the U.S., each state has different rules (often $100,000 in sales or 200 transactions) that trigger sales tax registration.
- Expand with confidence: If you are also looking at European markets, ensure you understand specific rules for various jurisdictions and VAT registration requirements for non-EU sellers.
- Consolidate your filing: Don’t manage ten different logins for ten different tax authorities. A Global Tax Compliance Suite brings your U.S. Sales Tax and international VAT/GST filings into one managed workflow.
5. Review Incoterms to Determine Tariff Liability
Who pays the new 10-15% Section 122 surcharge? The answer lies in your Incoterms (International Commercial Terms). This is the “fine print” that determines whether the seller or the buyer is legally responsible for duties and taxes at the border.
If you are selling under DDP (Delivered Duty Paid) terms, you are responsible for the Section 122 duties. If you haven’t raised your prices to reflect the new 10% surcharge, that cost comes directly out of your profit. Conversely, under DAP (Delivered at Place) or FOB (Free on Board), the buyer or importer of record bears the cost.
Actionable instructions for sellers:
- Reassess supplier contracts: Review your agreements with manufacturers and freight forwarders.
- Adjust pricing strategies: If you keep DDP terms to provide a better customer experience, you must increase your retail price to cover the 10-15% surcharge.
- Consult with experts: Determining the right Incoterm is a balance between customer satisfaction and financial risk. This is why having a compliance partner is essential.
Your 2026 USA Tax Compliance Checklist
To help you stay organized, here is a quick checklist of what you should be doing this week:
- Check your HS Codes: Ensure your product classifications are accurate to avoid overpaying on the new surcharges.
- Review Sales Volume: Identify which U.S. states you have reached “Economic Nexus” in for Sales Tax purposes.
