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State Tax Nexus Tools

Product Code: TMLW47
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Now you can quickly determine nexus for most types of business activities in 50 U.S. states, Washington D.C., and New York City.

State Tax Nexus Tools is a one-of-kind online database and report generator that saves practitioners time and streamlines their research on nexus issues – a gray area of taxation for which there is often little guidance from state tax departments. The tool gives users input on a wide variety of specific nexus scenarios (all validated by  input from state tax departments and citations to primary sources — information not readily available elsewhere). The product quickly processes the information selected and generates a detailed report that gives an overview of each jurisdiction’s nexus policy — as explained to Bloomberg BNA by state tax department officials — as well as a state-by-state breakdown of where nexus may or may not exist. 

These easy-to-use tools include both an "evaluator" tool and a "chart builder" tool.

The evaluator helps you determine if you have nexus in one or more states by prompting you to identify the types of activities you are performing. Your answers will be used to generate a detailed client-ready report explaining each state's nexus law and showing the nexus consequences of each of your activities.

The "chart builder" tool lets you easily create state-by-state comparative charts showing each state's nexus policy concerning a wide variety of specific business activities.

The evaluator and chart builder tools are available for both income and sales tax nexus.

Whether you use State Nexus Tools to assess your own exposure to a nexus determination or your client’s, you can now quickly access the specific information you need to provide thorough guidance on the implications of a wide array of business activities in different states.

This service, unlike any other on the market, helps you:

  • Select multiple states and/or multiple activities to build a comprehensive nexus comparison chart showing you which states and which activities create nexus for your company’s transactions. All 50 states are included, plus the District of Columbia and New York City.
  • Evaluate multiple years to see how state positions on nexus issues have changed from year to year and how your company could be impacted.
  • Get quick answers to nexus questions regarding:
    • Ownership/leasing of in-state property
    • Remote Sales
    • Licensing intangibles
    • Temporary or Sporadic Presence
    • Employee activities — sales related and non-sales related
    • Third Parties
    • Financial Activities
    • Affiliates
    • Distribution and delivery of goods
    • Digital Property
    • Franchise Agreements
    • New! Internet-based Activities
    • New! Telecommuting 
  • Create reports, save and export reports, and customize reports for individual clients. Reports are presented in clear and concise RTF documents for easy importing into Microsoft Word or other applications. Footnotes offer commentary from the state departments of revenue, provide supporting primary source references, and offer additional viewpoints and perspectives from Fred Nicely, senior counsel with the Council on State Taxation (COST). 
  • Archive reports within the State Tax Nexus Tools for future reference.
  • Save time by importing completed nexus questionnaire answers and have them automatically validated to ensure you haven’t missed anything. 

Product Structure:

Tools — Chart builder for corporate income taxes and sales & use taxes with multi-layer database filter.

Formats and Frequency:

Online database and report generator with annual updates.