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A New York online retailer commissions a California manufacturer to produce and directly ship goods, but the retailer's sales in California do not meet the out-of-state threshold. The core issue is whether the California manufacturer constitutes a sales tax nexus, thereby requiring the retailer to register and collect California sales tax. This article analyzes the tax obligations under this scenario based on existing rules.
When restricted stock units (RSUs) have vested, but the employee chooses to defer the "issuance" or "release" of the shares, two key questions arise: Are these RSUs no longer considered outstanding shares? And should these vested but unissued/unreleased shares be counted toward common shares outstanding? Based on current rules, this article provides clear answers to the above questions.