- Economic nexus has been a major focus since the Wayfair decision in 2018
- Physical presence can also trigger sales tax obligations for businesses
- Physical presence includes having a mailing address, employees, representatives at trade shows, and more
- Remote workers can also create physical nexus for sales tax purposes
- Storing inventory in a state is another way to establish physical nexus
Source: taxconnex.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
