Sales tax nexus is the connection between a business and a state that can create a requirement to collect and remit sales tax.

For online sellers, nexus can arise through a physical presence, inventory, employees, affiliates, or economic activity that crosses a state threshold.

A marketplace may collect some sales tax for you, but that does not remove the need to understand your own reporting and registration responsibilities.

A clear record of sales channels, inventory locations, and state activity gives you a better starting point for managing the details with the right professional support.