How to determine sales tax nexus

Although nexus is a relatively simple concept, its application is anything but. Most states make their own rules and define nexus differently. Adding to the complexity is the U.S. Supreme Court ruling in South Dakota v. Wayfair, Inc., which opened the door to widespread use of economic nexus to require sales tax collections. While we can’t change the rules, we can help you know which ones apply to a business with these Frequently Asked Questions.

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