Nexus & Tax Status Map

Visualizing liability across jurisdictions

Registered (Collecting) Physical Presence (Must Reg) Economic Nexus (Approaching) No Nexus

Jurisdiction Details

Select a State

Click on the map to view thresholds and risk status.

Business Income Tax?

General Rule: If you have "Physical Presence" (Employee/Inventory) or significant "Factor Presence" (Sales > $500k), you likely owe Business Income/Franchise Tax, irrespective of Sales Tax.

Public Law 86-272 protects you if you ONLY solicit sales of tangible goods.
Multistate Tax Commission