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journal article The Customer Contact Model for Organization DesignManagement Science Vol. 29, No. 9 (Sep., 1983) , pp. 1037-1050 (14 pages) Published By: INFORMS https://www.jstor.org/stable/2630931 Read and download Log in through your school or library Purchase article $30.00 - Download now and later Abstract The literature on organization design has been dominated by descriptive models in its dealing with structure and operations. This paper takes an alternative view advocating the use of a normative model to be used in the design of service organizations. This model sees the extent of customer contact with the service organization as a major variable affecting system performance and advocates reconfiguring the structure of the service organization to reflect this impact. The discussion describes a taxonomy used to classify firms along the contact dimension and develops 13 propositions which convey critical distinctions between high and low contact services. Application of the model for managerial decision making involves the use of decoupling and the paper identifies factors which favor/disfavor decoupling in light of existing and desired service delivery objectives. Journal Information Management Science is a cross-functional, multidisciplinary examination of advances and solutions supporting enhanced strategic planning and management science. Includes relevant contributions from diverse fields: Accounting and finance Business strategy Decision analysis Information systems Manufacturing and distribution Marketing Mathematical programming and networks Organization performance Public sector applications R&D;/innovation Stochastic models and simulation Strategy and design Supply chain management Publisher Information With over 12,500 members from around the globe, INFORMS is the leading international association for professionals in operations research and analytics. INFORMS promotes best practices and advances in operations research, management science, and analytics to improve operational processes, decision-making, and outcomes through an array of highly-cited publications, conferences, competitions, networking communities, and professional development services. Rights & Usage This item is part of a JSTOR Collection. If you sell into states where you don't collect sales tax, you need to be aware of physical presence nexus laws.Map of physical presence nexusas of June 1, 2019
The standard for establishing a nexus obligation to register, collect, and remit with a tax jurisdiction was historically based on physical presence within a jurisdiction. The most common form of physical presence in a state is a brick-and-mortar location or storefront, but may also include physical presence through employee activities, payroll, property, performance of services, or trade show attendance. With the United States Supreme Court ruling in 2018, the buzz around nexus has been all about economic activity and remote sellers, though it’s important for all businesses to not forget about physical presence. Any activity a state considers related to physical presence still establishes nexus and results in the requirement to register, collect, and remit sales tax to the appropriate tax jurisdiction. Not fulfilling this obligation results in non-compliance. Let’s review how states define and enforce physical presence nexus. For more information or assistance in determining your sales tax registration, collection, and remittance requirements, contact Avalara Professional Services Although we hope you’ll find the information helpful, this guide does not offer a substitute for professional legal or tax advice. If you have questions about your tax liability or concerns about compliance, please consult your qualified legal, tax, or accounting professional. This information was compiled in May 2019. Because states constantly update and amend their sales and use tax laws, see each state’s tax authority website for the most up-to-date and comprehensive information. Reduce tax risk Increase the accuracy of your tax compliance with up-to-date rates and rules with our cloud-based tax engine. Alabama Inventory in the state: Event or trade show attendance: Alaska Arizona Inventory in the state: Event or trade show
attendance: Arkansas Summary: Inventory in the state: Event or trade show attendance: California Summary: Inventory in the state: Event or trade show attendance: Colorado Summary: Inventory in the state: Event or trade show attendance: Connecticut Summary: Inventory in the state: Event or trade show attendance: Delaware Summary: Any person or entity with nexus in Delaware is required to obtain a Delaware business license from the Delaware Division of Revenue. The division provides a nexus questionnaire to help business taxpayers determine if they have nexus. See the nexus questionnaire. Florida Summary: Inventory in the state: Event or trade show attendance: Georgia Summary: Inventory in the state: Event or trade show attendance: Hawaii Summary: Inventory in the state: Event or trade show attendance: Idaho Summary: Inventory in the state: Event or trade show attendance: Illinois Summary: Inventory in the state: Event or trade show attendance: Indiana Summary: Inventory in the state:
Event or trade show attendance: Iowa Summary: Inventory in the state: Event or trade show attendance: Kansas Summary: Inventory in the state:
Event or trade show attendance: Kentucky Inventory in the state: Event or trade show attendance: Louisiana Summary: Inventory in the state: Event or trade show attendance: Maine Summary: Inventory in the state: Event or trade show attendance:
See HP 1279, 2019 for more details. Maryland Summary: Inventory in the state: Event or trade show attendance: Massachusetts Summary: Inventory in the state: Event or trade show attendance: Michigan Summary: Inventory in the state: Event or trade show attendance: Minnesota Summary: Inventory in the state: Event or trade show attendance: Mississippi Summary:
Inventory in the state: Event or trade show attendance: Missouri Summary: Inventory in the state: Event or trade show attendance: Montana
Summary: Nebraska Summary: Inventory in the state: Event or trade show attendance: Nevada Summary: Inventory in the state: Event or trade show attendance: New Hampshire Summary: New Jersey
Summary: Inventory in the state: Event or trade show
attendance: New Mexico Summary: Inventory in the state: Event or trade show attendance: New York Summary: Inventory in the state: Event or trade show attendance: North Carolina Summary:
Inventory in the state: Event or trade show attendance: North Dakota Summary: Inventory in the state: Event or trade show attendance: Ohio Summary: Inventory in the state: Event or trade show attendance: Oklahoma Summary: Inventory in the state: Event or trade show
attendance: Oregon Summary: Pennsylvania Summary: Inventory in the state: Event or trade show attendance: Rhode Island Summary: Inventory in the state: Event or trade show attendance: South Carolina Summary: Inventory in the state: Event or trade show attendance: South Dakota Summary: Inventory in the state: Event or trade show attendance: Tennessee Summary: Inventory in the state: Event or trade show attendance: Texas Summary: Inventory in the state: Event or
trade show attendance: Utah Summary: Inventory in the state: Event or trade show attendance: Vermont Summary: Inventory in the state: Event or trade show
attendance: Virginia Summary: Inventory in the state: Event or trade show attendance: Washington Summary: Inventory in the state: Event or trade show attendance: Washington, D.C. Summary: Inventory in the state: Event or trade show attendance: West Virginia Summary: Inventory in the
state: Event or trade show attendance: Wisconsin Summary: Inventory in the state: Event or trade show attendance: Wyoming Summary:
Inventory in the state: Event or trade show attendance: Physical presence remains a key indicator of a sales tax obligationIn all states with a state sales tax, physical presence is the most straight forward way to determine if you have a sales tax obligation. While these laws aren’t evolving rapidly like economic nexus or marketplace facilitator laws, they can still serve as a key indicator of your sales tax obligation to register, collect, and remit, so you still need to be aware of how states define physical presence and the other activities that are related to physical presence. To see other sales tax laws and nexus rules by state, view our sales tax laws by state resource. |