Understand Physical Nexus

Most people emphasize economic nexus because they do not understand that physical (and other types of) nexus required registration to collect sales and use tax years ago. Find out what business decisions trigger a registration requirement and renders the economic nexus analysis moot.

This Course will help you understand Decisions that Impact Registration

  • Physical Expansion

    Know how the decision to have remote employees, a fleet of trucks, salespeople, agents, etc. impacts state registration requirements.

  • Expanding Sales Efforts

    Understand when states impose a registration requirement due to hiring sales agents, bloggers, and tradeshow participation.

  • Planning Compliance

    Learn how to research and evaluate registration requirements.

Meet your Nexus Guide

I’m the type of person who likes to solve a good puzzle. I’ve always had a passion for pulling things apart and putting them back together, which means the nuances of sales and use tax are right up my alley. There’s something rewarding in being able to take a situation, break it down and make it simple so people can understand what’s going on. I’ve employed that approach as part of a lengthy career as both a Certified Public Accountant and an attorney. The reality is, most people find out about their sales & use tax responsibilities at the worst possible time, i.e. during an audit. I love empowering people so they understand exactly what they need to do, and can rest easy in the knowledge there are no nasty surprises coming their way.

Mary Thomas

Attorney, CPA

Meet your Nexus Guide

Non-Compliance Can Cost You

Business owners and responsible parties are responsible for sales or use tax, and potentially related interest and penalty, associated with transactions that occurred after registration to collect tax was triggered.  The amounts that are initially immaterial can become large over time.  

Decisions that can trigger nexus

  • Hiring remote employees

  • Location of salespeople

  • Use of delivery vehicles

  • Tradeshow participation

  • And more!

Inside the course we will cover

  • 01

    Welcome to the Course

    • Course Welcome Video

    • Course Framework Described and Class Material Download

  • 02

    Recognizing Physical Nexus

    • Course Goals, Information Sources, Non-uniformity, How to Perform Research

    • Physical Nexus_ California Headquarters

    • Physical Nexus_Delaware Incorporation

    • Physical Nexus_Texas and Ohio Facilities

    • Physical Nexus_New Jersey and Florida Facilities

    • Physical Nexus_Remote Salespeople and Bonus! Click-Through Nexus

    • Physical Nexus_Delivery Vehicles

    • Bonus! Affiliate Nexus and Tradeshows

    • Module Wrap-Up

    • Nexus Pop Quiz

    • Final Module Note

    • Physical Nexus Explained__ Before You Go

Physical Nexus Explained

Join us to learn if your growing company is required to register with state tax authorities