% Sales Tax Guide

Sales Tax Guide resource

Sales Tax Nexus Checker

Use a quick sales tax nexus checklist for remote sellers, marketplace sellers, and businesses selling into multiple states.

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Quick Answer

Sales tax nexus means a business may have a sales tax collection duty in a state. Nexus can be created by physical presence, economic activity, marketplace sales, inventory, employees, contractors, events, affiliates, or other state-specific rules.

Nexus Screening Tool

Use this working checklist to flag whether a destination state deserves a closer sales tax review.

Live tool
Choose a destination state Review status will appear here.

Enter sales activity and presence details to get a practical screening result.

This tool is for planning. State thresholds, marketplace rules, product taxability, and registration duties vary, so use the state guide and official source before collecting or filing.

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Common Nexus Signals

Physical presenceOffice, warehouse, inventory, employees, contractors, or trade-show activity.
Economic nexusSales volume or transaction activity into a destination state.
Marketplace salesMarketplace facilitator laws may shift collection responsibility, but records still matter.
Product taxabilitySome goods and services are taxable in one state but exempt or partially exempt in another.

Practical Nexus Checklist

  1. List every state where the business has offices, employees, contractors, inventory, events, installers, delivery activity, or other physical activity.
  2. Review destination sales by state, including gross revenue, taxable revenue, exempt sales, and transaction counts where tracked.
  3. Separate marketplace sales from direct website, wholesale, phone, invoice, and in-person sales.
  4. Check whether the state uses economic nexus thresholds, marketplace facilitator rules, notice rules, or registration requirements that apply to your activity.
  5. Confirm the registration and filing process on the official state revenue website before collecting tax from customers.

Records to Gather Before Review

  • State-by-state sales totals for the lookback period used by the state.
  • Transaction counts, invoice dates, ship-to states, and marketplace channel details.
  • Inventory location records from warehouses, fulfillment services, or marketplace programs.
  • Employee, contractor, event, service visit, and installation records.
  • Exemption certificate records and product taxability notes.

Marketplace Sellers

Marketplace facilitator collection can reduce checkout collection work on marketplace orders, but it does not automatically answer every registration, exemption, direct-sale, filing, or recordkeeping question. Sellers should separate marketplace-collected sales from direct sales before reviewing state rules.

How to Use This Page

Start with your destination state, check sales volume and transaction count, then confirm the exact threshold on the official state revenue website. If you sell through marketplaces, verify whether marketplace-collected tax covers all your obligations.

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Before You Rely on This Information

Use this page as a starting point, then check the official state revenue agency or filing portal before taking action.

Next Sales Tax Research Steps

Calculate Tax Estimate tax, total due, and taxable subtotal before checking local rules. Reverse Tax Work backward from a tax-included receipt or final paid amount. Browse State Guides Open the state guide for rates, official links, filing portals, and local context. Plan Filing Review filing frequency, zero-return issues, marketplace reconciliation, and records. Review Exemptions Check certificate completeness, purpose match, age, and invoice support. Plan Holidays Review holiday category, price caps, local participation, and online-order timing.