The 2018 Wayfair decision fundamentally reshaped sales tax obligations for businesses operating across state lines. Economic nexus, defined by revenue or transaction volume, now mandates collection and remittance even without physical presence. Understanding these evolving thresholds is critical to avoid compounding liability.

Physical nexus, triggered by factors like remote employees, inventory in third-party warehouses, or temporary business activities, still imposes immediate registration requirements. Proactive monitoring and expert interpretation of state-specific rules are essential for maintaining audit-ready books.

State Nexus Rules Shift Constantly. Your Ledger Shouldn't Scramble.

Stay ahead of regulatory changes with structured oversight and expert guidance, ensuring your business remains compliant and audit-ready.

Economic nexus thresholds

State by State

Last reviewed August 1, 2026

Physical Nexus Rules

Physical nexus can be triggered in many states simply by having an employee attending or soliciting orders at a tradeshow or at a client’s site.

There are several other triggers that companies need to be aware of such as where they are sending their employees, where they have inventory, where their employees or even contractors/sales reps live, etc.

Assess Your State Nexus Exposure

Let's discuss your current operations and future growth plans to identify potential state tax obligations and develop a robust compliance strategy.