- Nexus is the connection or presence a business has in a state, giving the state authority to require the business to collect and remit sales tax on taxable sales.
- Physical nexus is established when a business has a physical presence in a state,
- while economic nexus arises when a business exceeds certain thresholds of sales or economic activity within a state.
- Each state has its own rules on what constitutes economic nexus, including sales thresholds, reference periods, and exclusions for transactions made through a registered marketplace facilitator or to a reseller. Some states also allow exclusions for certain types of sales.
Source Fonoa
Click on the logo to visit the website
Latest Posts in "United States"
- United States: Minnesota cigarette sales tax rises to 87.7 cents per pack in 2027
- United States: Texas Ends Sales Tax on Medical Records Systems
- United States Sales Tax Compliance Checklist for Black Friday and Cyber Monday 2026
- United States: Louisiana finalizes digital goods tax rules
- United States: Washington Tax Decision on Video Production Services, Not Digital Goods
