Sales reps traveling into another state where they are not based to solicit sales
Employees exhibiting at trade shows
Service technicians traveling into another state where they are not based to perform service calls
An affiliate or agent relationship that supports selling or servicing activities
Additionally, the U.S. Supreme Court ruling in June of 2018 in the case of South Dakota vs. Wayfair, paved the way for states to compel out-of-state businesses to collect and remit sales tax even when they do not have a physical presence. This is often referred to as economic nexus.
Now a business must consider where they have a physical presence AND where they have an economic presence.
TaxConnex helps you identify the relevant sales tax nexus creating activities and determine where you have an obligation to collect and remit sales tax. Where we determine you have nexus, we will recommend simple, proactive steps based upon your risk quotient to remedy any potential exposure.