Business Nexus for Sales Tax

For a taxing authorities to tax sales and income-generating activities, nexus is required to be established of a physical and/or financial presence within a jurisdiction. Here are the 5 drivers in establishing the nexus …

  • A physical location in the state
  • Resident employees working in the state
  • Real or intangible property (owned or rented) within the state
  • Employees who regularly solicit business within the state
  • Significant sales or transactions within the state
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