For sales/use tax purposes, nexus usually requires that:

Question

Quizplus · Accepted Answer

Nexus for sales/use tax purposes usually requires that the seller has a physical presence in the state. This physical presence can be in the form of a store, warehouse, or even employees working within the state. Having customers in the state, the customer's use of the property in the state, or the customer's registration number with the state are not typically considered to establish nexus.

For Sales/use Tax Purposes, Nexus Usually Requires That