The dictionary definition of nexus is a “connection” or “link”. When we’re talking about nexus in the context of sales tax, that’s what we’re referring to. If you have nexus in a state, it means that you have a substantial enough connection or link to that state to warrant a requirement to collect and remit sales tax. But the devil is in the details.
Just what constitutes a connection, or nexus? It depends on where, when, who, and how.
