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Nexus, also called “sufficient physical presence,” is a legal term that refers to how companies doing business in a state must collect and pay tax on sales in that state. It sounds relatively simple, but it’s anything but.

Download this cheat sheet to learn:

  • What the “Affiliate State Tax Nexus” or “Click-through Nexus” laws are
  • Why states decided to implement these laws
  • What states have passed legislation
  • What states have not passed legislation and what states have no sales tax