Affiliate State Tax Nexus Cheat Sheet

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