What is “nexus” – and how do we know if we have one?
Nexus is a legal presence in a given state. If a company has an office in a given state, that office or operation (even an unstaffed kiosk) may be considered as constituting nexus in that state. The interpretations of “nexus” are broad and variable, and states typically try to give these the broadest interpretation to maximize their sales tax base.
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