When is Nexus Created By Visiting a State

If you, your employees or your 1099 contractors travel for business, even for a short period of time, there could be a problem. Watch out if you attend trade shows, put on seminars, or travel with a group like NASCAR, which has hundreds of vendors who sell souvenirs, clothing and other racing-related merchandise at racetracks […]

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Nexus based on Employee Location

All states take the position that having employees in that state, or sending employees into a state, either to perform a service (i.e., repairs) or to deliver products, will create nexus in that state. Whether you will be hit with income, sales or ‘other’ tax depends on each individual state’s laws and what your business […]

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Nexus Based on Inventory/Warehouse Location

All 50 states take the position that directly keeping a warehouse full of inventory in a state will open you up to collecting sales tax on purchases made by in-state residents. But states do not all agree on the indirect storage of inventory, and many companies have used this to their advantage in planning their […]

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Nexus Triggers in Other States

There are literally hundreds of things that could create nexus for sales, income or ‘other’ tax in different states. Some of them are straightforward, while others may surprise you. But because states all adopt their own rules (and change them,), there’s no clear, absolute guide to follow. All you can do is educate yourself and […]

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Nexus for ‘Other’ Taxes

The third face of nexus is a category we call ‘other’ tax. Essentially these are taxes that are usually (but not always) based on your business’s gross profit, which have been re-named and re-characterized to get around a state’s own laws. For example, how do you institute a tax in a state that has a […]

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