What is sales tax nexus?

What is Nexus? Sales tax nexus defines the level of connection between a taxing jurisdiction such as a state and an entity such as your business. Until this connection is established, the taxing jurisdiction cannot impose its sales taxes on you.

Does physical presence create Nexus?

In South Dakota v. Wayfair, the Court eliminated the physical presence rule within the Commerce Clause as the standard for creating nexus in a jurisdiction. However, physical presence will still create nexus and is the first consideration in determining nexus.

What is a NEXUS card?

If approved for participation in NEXUS, you will receive a radio frequency identification (RFID) card for use when entering the U.S. or Canada at all designated NEXUS land, air, and marine ports of entry. A NEXUS card is issued to those approved for the program. Image Credit: Canada Border Services Agency

Is Nexus free?

Nexus is free for those younger than 18, while the $100 fee for Global Entry is the same for everyone, regardless of age. Don’t have a travel rewards credit card that will reimburse the Global Entry membership fee. Nexus is half the price of Global Entry, so if you’re paying out of pocket, Nexus can save you some cash.