What business activities trigger sales tax nexus? >> Physical Presence Nexus Physical presence nexus has historically been the criteria for determining local sales and use tax obligation. Physical presence in a jurisdiction includes activities like: Having a physical office, warehouse, storefront, or other location within the state Holding any property (including intangible assets and inventory)
What is Sales Tax Nexus? How to Stay Tax Compliant by Determining Your Nexus Footprint
