What is Nexus?

Nexus means you meet the requirements to be required to follow the tax code of a given jurisdiction. Each state's requirements are different, but in general you will be considered to have nexus by having a presence in a state such as an office, a warehouse, an employee, ads, or others.

Sources

• shopify.com
  • Ecommerce Sales Tax: A Guide to Economic Nexus & Ecommerce; Jessica Wynne Lockhart; Jan 1, 2021
• extension.okstate.edu
  • E-Commerce and Sales Taxes: What You Collect Depends on Where You Ship; Brian Whitacre, Shannon Ferrell, J.C. Hobbs; Mar. 2017