In the complex landscape of sales tax compliance, businesses must navigate a maze of rules and regulations that vary significantly by jurisdiction. Understanding nexus, the connection between a business and a state that obligates the business to collect and remit sales tax, is essential. Nexus can be established through physical presence or economic activity, and the definition has evolved with the advent of e-commerce. Nexus rules vary by state, with physical nexus based on tangible presence and economic nexus based on sales thresholds, even without physical presence, following the Wayfair decision.
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