Sales Tax Nexus Questionnaire

Understand What Creates Sales Tax Nexus.  Sales tax nexus is the basis for your sales tax compliance obligations.  Without sales tax nexus, a state cannot subject you to their sales tax rules.  Substantial physical presence is the standard by which sales tax nexus is determined from state to state.  However, exactly what creates a substantial physical presence?  There are obvious answers like an office or a warehouse in a state.  However, there are more subtle scenarios like the following:

  • Traveling Sales Reps
  • Trade Shows
  • Service Calls
  • Click-Through Nexus

This questionnaire will provide you a guide as to the activities that are likely to create sales tax nexus for your business.