Physical nexus
Updated
Definition
A form of sales tax nexus created by having physical presence in a state — offices, employees, inventory (including Amazon FBA warehouses), agents, contractors, or trade show attendance. Physical nexus applies regardless of revenue.
Related terms
- Sales tax nexus— The legal connection between a seller and a US state that obligates the seller to register…
- Economic nexus— A form of sales tax nexus created by crossing a revenue or transaction-count threshold on …
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.