Navigating Sales and Use Tax » Understanding Nexus and Sales Tax Obligations in Various States of the United States
Generally, sales tax nexus refers to the threshold that compels a seller to collect and remit sales tax on sales made within a state in the United States. Many U.S. states have specific nexus requirements that determine when a seller is obligated to collect sales tax.
Nexus can be created in the following ways:
First, let’s understand the physical nexus requirement in the next section.
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