Solicitation

List Owner
A list owner refers to the individual or organization that possesses and controls a mailing list, often used for marketing and solicitation purposes. Mailing lists are generally sold on a price per name basis.
Nexus
Nexus refers to a sufficient presence within the jurisdiction of a taxing authority, which allows the jurisdiction to tax the entity. Nexus can apply to both state sales taxes and state income taxes.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.