Tax
Economic nexus
Economic nexus is a sales tax obligation created by exceeding a US state's revenue or transaction threshold, without any physical presence in that state. Thresholds are set individually by each state and have been revised repeatedly since the 2018 South Dakota v. Wayfair decision.
In plain terms: Selling enough into a state that you must collect its sales tax, even from abroad.
Why it matters
The reason a remote seller can acquire obligations in a dozen states. Thresholds differ by state and change, so any list you find should be verified against the state before you rely on it.
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