Nexus describes the amount and degree of a taxpayer’s business activity that must be present in a state for the taxpayer to become subject to the state’s taxing jurisdiction or taxing power.
The State Tax Nexus Guide serves as a foundational reference for understanding key nexus concepts — including physical presence, economic nexus, affiliate and click‑through nexus and other evolving standards — and outlines how these rules apply across income, franchise, sales and use taxes. Used alongside the State Tax