Based solely on thresholds of sales into a state by volume or revenue.
Sales generated by online referrals or ads links.
Companies that work with a partner who has Nexus.
Sales tax Nexus is the connection between a seller and a state that requires that businesses collect and remit tax on sales made in state(s). Nexus can be created through:
Each state has its own laws about what business activities trigger nexus. Local jurisdictions within states may also have unique regulations.
An eCommerce tax solution that works for you—and your customers
With Cybersource’s Global Tax Calculation solution, you can provide real-time tax calculation for your customers based on their city, county, state and country. Let us take care of complex jurisdictional rules and constantly changing tax codes, so you can focus on running your business.
1 South Dakota v. Wayfair, Inc. - 138 S. Ct. 2080 (2018)
2 State-by-state guide to economic nexus laws, as of April 9, 2020, [https://www.avalara.com/us/en/learn/guides/state-by-state-guide-economic-nexus-laws.html], (accessed 21 April 2020)
3 State-by-state guide to click-through nexus laws, as of July 2, 2019, [https://www.avalara.com/us/en/learn/guides/state-by-state-click-through-nexus-guide.html], (accessed 21 April 2020)
4 State-by-state guide to affiliate nexus laws, as of May 6, 2019, [https://www.avalara.com/us/en/learn/guides/state-by-state-affiliate-nexus-guide-avalara.html], (accessed 21 April 2020)
Disclaimer: Content is provided “AS IS” and intended for informational purposes only and should not be relied upon for operational, marketing, legal, technical, tax, financial or other professional advice. Visa Inc. does not make any warranty or representation as to the completeness or accuracy of the Information, nor assume any liability or responsibility that may result from reliance on such Information. Readers are encouraged to seek the advice of a competent legal professional where such advice is required.