Tax & AccountingJune 20, 2023

A guide to: What you need to know about Sales and Use Tax Nexus

How confident are you about Nexus and its impact on your business?

The process of collecting and remitting sales and use tax as a business used to be fairly straightforward. Wherever you were physically located was where you were responsible. However, with the rise of online shopping over the past 15 years, sales and use tax complexity has finally caught up with the ever-changing landscape of where and how consumers shop. And it's not as simple as it once was.

After the South Dakota vs. Wayfair case, resulting in the "Economic Nexus" creation, sellers no longer needed to have a physical presence in the state, county, city, district, or other municipality they were selling into to be required to collect and remit sales taxes. 

Now, sellers exceeding a specific dollar volume of total sales, number of sales transactions, or sales to a specific number of distinct customers in excess of a set threshold would be required to process sales and use taxes. 

However, when talking about sales and use tax nexus, the economic nexus is not the only one that will affect your liabilities.

Download this white paper to learn more about:

  • Physical Nexus
  • Economic Nexus
  • Click-through Nexus
  • Attributional Nexus
  • Affiliate Nexus
  • “Cookie” Nexus
  • Substantial Nexus
  • Groundhog Nexus
  • And more ... 
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