What is nexus?  Sales tax nexus is the connection between a seller and state that requires the seller to register in order to collect and remit sales or use tax.  This connection has traditionally been measured by your physical activity in a state.  However, this level of activity is now also measured by your economic activity (economic nexus) in a state pursuant to the U.S. Supreme Court decision in South Dakota v. Wayfair (June 21, 2018)

These economic nexus statutes vary from state to state but generally impose a registration and collection requirement on a seller when a seller exceeds an established dollar threshold for sales and/or a number of sales transactions within a specified period of time.

Our process starts with a review of your business operations, assessing both physical and economic elements of your business in order to help you determine where you have sales tax nexus.  Once we identify your nexus states, the next step is to determine the taxability of your products and/or services in these states.