AND / OR nexus logic

Definition

Describes whether a state's economic nexus threshold requires BOTH a dollar and transaction threshold (AND), or EITHER one (OR), or just a dollar amount (SINGLE). New York and Connecticut use AND; many states use OR; California and Texas use dollar-only SINGLE.

Related terms

• Economic nexus— A form of sales tax nexus created by crossing a revenue or transaction-count threshold on …
• Economic nexus threshold— The dollar amount or transaction count at which a remote seller must register and collect …

Where this applies

• See What is sales tax nexus for the pillar explanation of how nexus works.
• Try the nexus calculator to check your exposure.
• Browse the full glossary for other key terms.