An Overview of Sales and Use Tax Nexus

In the United States, a taxpayer must have nexus with a state before the state can require that taxpayer to comply with its laws. A taxpayer having nexus with a state may incur collection, compliance, and remittance obligations.

This Webcast provides an overview of the nexus standard in the United States for sales and use tax purposes and covers topics such as attributional/affiliate nexus, click-thru nexus, and current developments in nexus.

This Webcast is the third in a series that focuses on educating tax professionals located outside of the United States about the basics of the U.S. Indirect Tax (sales tax) system.