A ruling of the Massachusetts court (MA Letter Ruling 99-5) said that a company which had given up its stores in the State in favour of remote selling (including the Internet) was liable for local sales taxes and income tax; but only because the company had retained leases in the State, and so there was still nexus. The ruling made it clear that if the leases had been terminated, nexus would disappear, and the taxes with it. This is reassuring for offshore e-commerce sellers into the US; but it does mean that if you want to sell into the US, make sure you don't have a server there or any other physical connection which could create nexus in the states where you mean to do business.
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