SALES TAX NEXUS & REGISTRATION
Do you know exactly which states you owe sales tax in? Our sales tax nexus consultant team runs a complete state sales tax nexus review against your actual sales data — then handles sales tax registration services US-wide so you're compliant before a state notices you shouldn't have waited.
Sales tax nexus is the legal connection between your business and a state that creates an obligation to register, collect and remit sales tax there. Before 2018, nexus generally required physical presence — an office, warehouse or employees in the state. Since the Supreme Court's South Dakota v. Wayfair decision, states can also impose "economic nexus" purely based on sales volume or transaction count — meaning a business can owe tax in a state it has never physically set foot in.
Most businesses discover nexus gaps only when a state sends an audit notice or nexus questionnaire — by which point penalties and interest have often accrued for years. Our sales tax nexus consultant service identifies your exposure proactively, before that happens.
| Trigger | Physical Nexus | Economic Nexus |
|---|---|---|
| Basis | Physical presence in the state | Sales volume or transaction count |
| Common threshold | Any physical presence | $100,000–$200,000 in sales (varies by state) |
| Examples | Office, warehouse, employee, inventory | Online sales, remote services |
| Established since | Always existed | 2018 (post-Wayfair) |
| Common surprise for | Businesses with remote staff | E-commerce, SaaS, D2C brands |
A comprehensive state sales tax nexus review analysing your revenue, transaction counts, employee locations, inventory storage and marketplace activity against every state's specific thresholds.
Our economic nexus compliance services monitor your sales activity ongoing — flagging states as you approach or cross their revenue/transaction thresholds, before a filing obligation is missed.
Complete sales tax registration services US-wide — preparing and filing registration applications, obtaining sales tax permits, and setting up your account with each state's revenue department.
Reviewing remote employee locations, warehouse/fulfillment center usage (including Amazon FBA), trade show attendance and other activities that can trigger physical nexus.
Where nexus has existed for some time without registration, we quantify past exposure — estimated back tax, penalties and interest — so you understand the full picture before acting.
For businesses with historical nexus exposure, negotiating VDAs with state revenue departments to limit look-back periods and reduce or eliminate penalties.
You should engage our sales tax nexus consultant team if:
We collect sales data by state (revenue and transaction count), employee/contractor locations, inventory storage locations and any marketplace sales — the raw inputs for the nexus analysis.
We run your data against each state's specific economic nexus thresholds and physical presence rules, producing a clear map of where nexus currently exists.
For any states where nexus existed in the past without registration, we estimate the historical exposure — tax, penalty and interest — so you can make an informed decision on next steps.
For new nexus states, we file registration applications directly. For states with historical exposure, we evaluate and, where beneficial, negotiate a Voluntary Disclosure Agreement.
We set up ongoing economic nexus compliance services monitoring — reviewing your sales data periodically so new nexus triggers are caught before they become missed obligations.
AAPT & Associates approaches nexus review as a data problem, not a guess. Our state sales tax nexus review is built on your actual sales-by-state data, cross-referenced against every state's current threshold rules — not a generic checklist. Where exposure exists, we don't just flag it and leave you to figure out next steps: our sales tax registration services US and VDA negotiation capability mean we carry the engagement from diagnosis through to full resolution.
Physical nexus is triggered by a physical presence — office, warehouse, employees — in a state. Economic nexus, established after the 2018 Wayfair decision, is triggered purely by sales volume or transaction count, commonly $100,000 in sales or 200 transactions, regardless of physical presence. Our economic nexus compliance services track both.
A state sales tax nexus review analyses your sales data (revenue and transaction count per state), physical presence factors (employees, inventory, offices) and marketplace activity against each state's specific threshold rules. Most businesses cannot determine this accurately without a systematic review, since thresholds and rules vary by state.
This is common. Rather than registering directly (which can trigger a state audit of past periods), we typically recommend evaluating a Voluntary Disclosure Agreement first — this limits the look-back period and often reduces or eliminates penalties, versus waiting for the state to find you first.
Yes, in many states. Storing inventory in an Amazon fulfillment center located in a state can create physical nexus there — even if you never set foot in the state yourself. Many FBA sellers are surprised to learn they have nexus in states where Amazon has warehoused their inventory. Our sales tax nexus consultant team specifically reviews FBA inventory placement reports as part of the analysis.
At minimum annually, and more frequently if your business is growing quickly or expanding into new sales channels. Our economic nexus compliance services include ongoing monitoring so new nexus triggers are identified as they occur, rather than discovered a year later during tax filing season.
Yes. Our sales tax nexus consultant engagements begin with a signed NDA. The review itself does not involve contacting any state — it is purely an internal analysis of your data, so there is no risk of the review itself triggering state attention before you decide how to proceed.
A confidential nexus review costs far less than an audit. Talk to our team today — no state contact, no obligation.
