Don't forget physical nexus!
Businesses who sell over the internet must pay a lot of attention to far-flung economic tax...
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. With recent changes to sales tax laws nationally, however, there is more confusion than ever over what constitutes nexus.
This questionnaire will provide you a guide as to the activities that are likely to create sales tax nexus for your business.