Knowledge Base

Nexus Tax Articles

Expert insights on multi-state tax compliance, nexus laws, and strategies to protect your business.

Essential Reading

Nexus Tax Overview

A comprehensive introduction to nexus tax—what it is, how it affects your business, and why multi-state compliance matters.

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Essential Reading

What Determines Nexus in a State

Learn the key factors that trigger nexus obligations, from physical presence to economic thresholds.

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Essential Reading

Economic Nexus Developments

Stay current on how economic nexus laws are evolving since the landmark Wayfair decision.

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Essential Reading

Understanding Ecommerce Sales Tax Across States

A guide for online sellers navigating the complex web of state sales tax requirements.

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Essential Reading

What's New With Sales Tax Nexus in 2025

The latest updates and changes to nexus laws heading into the new year.

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2026 Tax Changes

2026 Tax Changes: Why States Are Getting More Aggressive With Nexus Enforcement

States are ramping up enforcement with AI-powered audits and data sharing. Here's what you need to know.

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2026 Tax Changes

Sales Tax on Digital Products: The Next Frontier for Your Business

More states are expanding sales tax to cover SaaS, digital goods, and cloud services. Is your business prepared?

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2026 Tax Changes

AI is Coming for Tax Audits

How artificial intelligence is transforming state tax enforcement and what it means for your compliance strategy.

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2026 Tax Changes

Remote Employee Tax Nexus 2026

Remote work continues to create unexpected nexus triggers. Understand the risks of employees working in new states.

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2026 Tax Changes

200 Transaction Rule Repeal 2026

Several states are eliminating the 200-transaction threshold. How this change affects small and mid-size sellers.

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Compliance

Sales Tax Exemption Certificates: What Every Business Owner Needs to Know

Properly managing exemption certificates can save your business from costly audit assessments.

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Compliance

Consequences of Ignoring Sales Tax Obligations

The financial and legal risks of non-compliance—and why addressing nexus early saves money.

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Compliance

Tax Compliance: Best Practices for Businesses

Proven strategies to stay compliant across multiple states without drowning in paperwork.

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Compliance

SALT Deduction 2025 – Changes for Business Owners

Understanding the state and local tax deduction changes and how they impact your business.

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Franchise Tax

What is Nexus for Franchise Tax?

Franchise tax nexus differs from sales tax nexus. Learn what triggers franchise tax obligations.

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Franchise Tax

The Difference Between Franchise Tax and Income Tax

These two taxes are often confused. Understand the key differences and when each applies.

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Franchise Tax

Texas Franchise Tax Calculation

A step-by-step guide to calculating your Texas franchise tax obligation.

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Ecommerce

Drop Shipping and Sales Tax: Who Owes What?

Drop shipping creates unique nexus challenges. Learn who is responsible for collecting and remitting sales tax.

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Ecommerce

Sales Tax Nexus for Multi Channel Sellers

Selling on Amazon, Shopify, and your own site? Each channel can create different nexus obligations.

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Ecommerce

Sales Tax Nexus for Ecommerce Sellers in 2026

Hidden triggers you're probably missing as an online seller in the current nexus landscape.

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Voluntary Disclosure

Benefits of Voluntary Disclosure Agreement

A VDA can waive up to 100% of penalties and limit lookback periods. Here's how it works.

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Nexus Rules

What is a Nexus Rule: Everything You Need to Know

The definitive guide to understanding nexus rules and how they determine your tax obligations.

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Nexus Rules

What is a Nexus Study and Do I Need One?

A nexus study can reveal hidden liabilities. Find out if your business needs one.

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Nexus Rules

A Practical Guide to Economic Nexus

Actionable advice for businesses navigating economic nexus thresholds across multiple states.

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Nexus Rules

Trailing Nexus: What It Is and Why It Matters

Even after you stop selling in a state, your tax obligation may continue. Understand trailing nexus.

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Nexus Rules

The Home Rule Tax Maze

Some states let local jurisdictions set their own tax rules. Navigate this complex landscape.

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Nexus Rules

What Is Nexus Lookback?

How far back can a state look and require past-due tax liabilities? Understand nexus lookback periods by state.

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Nexus Rules

Nexus Test: Does Your Business Have Nexus?

A nexus test determines whether your business has enough connection with a state to be required to collect sales tax.

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Nexus Rules

How Does Apportionment Affect Nexus?

If you have nexus in multiple states, apportionment determines how your business income is divided between them.

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Nexus Rules

How Do Partnerships Create Nexus?

Partnerships and nexus are interconnected concepts with intricacies that can significantly impact tax obligations.

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Nexus Rules

Sales Tax or Use Tax? What's the Difference

Sales tax is typically the responsibility of the merchant while use tax is paid by the end user. Learn the key differences.

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Nexus Rules

Cost of a Nexus Study

Understand how the cost of a nexus tax study varies depending on business complexity, state count, and other factors.

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Tax Law

Understanding Public Law 86-272

For businesses operating across state lines, understanding Public Law 86-272 can lead to significant tax savings.

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Tax Law

The Streamlined Sales Tax Project

What is the Streamlined Sales Tax Project and how does it simplify multi-state sales tax compliance?

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Tax Law

The E-Invoicing Revolution and Nexus Taxation

U.S. e-invoicing adoption will transform how states determine tax nexus, creating new compliance challenges.

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Tax Law

No Tax on Tips and Overtime Bill

Learn how the 2025 tax exemption on tips and overtime impacts your business, payroll, and employer tax responsibilities.

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Franchise Tax

Texas Franchise Tax Threshold

The Texas franchise tax threshold provides relief for businesses operating with lower revenue. Understand the current limits.

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Franchise Tax

Are Franchise Fees Tax Deductible?

Franchise fees are considered intangible assets by the IRS and are not directly tax deductible. Learn the alternatives.

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Franchise Tax

California $800 Minimum Franchise Tax

How to pay California's $800 minimum franchise tax and understand the rules that vary based on your entity type.

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State-Specific

NYC Sales Tax Clothing Exemption

New York City offers a partial exemption for clothing and footwear items priced under $110. Here's what you need to know.

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State-Specific

Sales Tax Use Permit Texas

Get your Texas sales tax permit fast. Expert help with registration, compliance, and nexus determination.

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Tax Programs

Beneficial Ownership Report

A complete guide to beneficial ownership reports—who needs to file, deadlines, and compliance requirements.

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Tax Programs

New Hampshire Tax Amnesty 2025

Take advantage of New Hampshire's 2025 Tax Amnesty Program. Pay back taxes, avoid penalties, and cut interest in half.

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Tax Programs

Illinois Tax Amnesty Program

Take advantage of Illinois's 2025 tax amnesty program. Resolve outstanding tax debt with penalty waivers.

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Tax Programs

Illinois Remote Retailer Tax Amnesty Program

Your opportunity to resolve past liabilities through Illinois's remote retailer tax amnesty program.

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State-Specific

Wyoming Nexus Rules

Wyoming has economic nexus rules that have recently changed. A breakdown of the current situation.

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State-Specific

What Creates Nexus in California?

California has some of the most complex nexus rules in the nation. Learn what triggers a tax obligation.

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State-Specific

Understanding California Sales Tax Nexus

A comprehensive guide to California sales tax nexus rules, thresholds, and compliance requirements.

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Nexus Rules

What is a Nexus Rule?

Everything you need to know about what a nexus rule is and how it determines your tax obligations.

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Nexus Rules

Determining Nexus in a State

A guide to how states determine whether your business has established nexus within their borders.

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Nexus Rules

Home Rule Tax

Understanding home rule tax jurisdictions and how local tax rules create additional compliance challenges.

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Tax Law

Benefits of the Streamlined Sales Tax Program

The Streamlined Sales Tax program offers significant benefits for businesses navigating multi-state compliance.

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Tax Law

What is the Streamlined Sales Tax Program?

An overview of the Streamlined Sales Tax program and how it simplifies sales tax collection across states.

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Tax Law

PL 86-272 Explained

A detailed explanation of Public Law 86-272 and how it protects certain businesses from state income tax.

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Nexus Rules

Nexus Laws: What Businesses Need to Know

A comprehensive overview of nexus laws and how they determine your business tax obligations across states.

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Nexus Rules

Affiliate and Click-Through Nexus: How Online Partnerships Create Sales Tax Obligations

Affiliate and click-through nexus laws can trigger sales tax obligations even when you have no employees or property in a state. Here's what online sellers need to know.

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Compliance

Nexus Compliance Software Comparison: Avalara, Vertex, TaxJar, and More

Multi-state sales tax compliance requires the right tools. We compare Avalara, Vertex, TaxJar, TaxCloud, and other leading platforms so you can choose the best fit for your business.

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Compliance

Nexus Tax Consulting Services: What They Include and When You Need One

Nexus tax consulting goes beyond software — from nexus studies and VDA negotiation to ongoing compliance and audit defense. Here's what these services include and when you need expert help.

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Compliance

How to Register for Sales Tax Permits in Every State Where You Have Nexus

Once you know where you have nexus, you need to register for sales tax permits before you start collecting. Here is exactly how the process works, state by state.

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State-Specific

The States With the Most Complex Nexus Tax Laws, Ranked

Not all states are created equal when it comes to nexus complexity. Some have layered rules, home rule cities, and unique thresholds that make compliance a serious challenge. Here are the hardest states to get right.

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Nexus Rules

Marketplace Facilitator Nexus and Sales Tax: What Sellers Need to Know in 2026

Marketplace facilitator laws shifted sales tax collection to platforms like Amazon and eBay, but sellers are not off the hook. Here is what you still need to track and where liability gaps remain.

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Essential Reading

How the Wayfair Decision Impacts Small Businesses: What Changed and What to Do About It

The Supreme Court's Wayfair decision gave states power to tax remote sellers based on economic activity alone. For small businesses, this created new obligations that many still have not addressed.

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Compliance

Tracking Nexus Across Multiple Marketplaces: A Compliance Framework for Multi-Channel Sellers

Selling on multiple marketplaces creates overlapping nexus triggers that are easy to lose track of. Here is a practical framework for monitoring your exposure and staying compliant across every platform.

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Compliance

Step-by-Step Guide to Setting Up Nexus Tax Rules in Accounting Software

A practical walkthrough for configuring sales tax collection in QuickBooks, Xero, and NetSuite — including automation integrations and common mistakes to avoid.

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Compliance

Outsourcing Sales Tax Filing and Remittance: Options, Costs, and How to Choose a Provider

Filing sales tax returns in multiple states is time-consuming and error-prone. Here is how to evaluate whether outsourcing makes sense and what to look for in a provider.

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