This checklist informs practitioners about state nexus issues involving income, franchise, sales and use taxes. It contains frequently asked questions appearing in states’ nexus questionnaires.
The template is available as a fillable PDF and in Word (for the Word version, see the 2025 Annual Tax Compliance Kit zip file).
Used alongside the AICPA Tax Section’s State Tax Nexus Guide, a foundational reference tool for understanding key nexus concepts — including physical presence, economic nexus, affiliate and click through nexus and