Sales tax nexus resources
Explore the resources below to learn about activity that can establish a nexus obligation for your business.
What is sales tax nexus?
Sales tax nexus is the connection between a seller and a state that requires the seller to register then collect and remit sales tax in the state. Certain business activities, including having a physical presence or reaching a certain sales threshold, may establish nexus with the state.
Learn about activities that trigger nexus
Physical presence in a state — such as a brick-and-mortar location — creates an obligation to collect and remit sales tax within that state. Physical presence also includes renting or owning property, employing remote workers, even storing property in a fulfillment center or location owned by someone else.