State Tax Nexus Tools

This one-of-a-kind online resource and report generator saves time and streamlines research on nexus issues, offering the ability to customize your research based on your specific conditions. The State Tax Nexus Tools are available for purchase as a combination package — which includes Corporate Income Tax Nexus, Sales & Use Tax Nexus, Trust Nexus, and State Income Tax Sourcing — or each type of tax can be purchased separately.

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Trusted Analysis

Get expert perspectives covering major activity categories for all 50 U.S. states, Washington, D.C., and New York City, which are validated by input from state tax departments through our annual “Survey of State Tax Departments”, source materials, and expert commentary and opinions.

Timesaving Practice Tools

Create detailed reports of the results of your nexus evaluation, 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).

What's Available

Corporate Income Tax Nexus

Covers 12 major corporate income tax business activity categories for all 50 U.S. States, plus the District of Columbia and New York City. Activities include:

  • General
  • Ownership/Leasing of In-State Property
  • Ownership Interest of In-State Pass-Through Entities
  • Licensing Intangibles
  • Employee Activities: Sales-Related
  • Employee Activities: Non-Sales Related
  • Unrelated Parties
  • Distribution and Delivery of Goods
  • Financial Activities
  • Use of In-State Printers
  • Cloud Computing or Software as a Service (SaaS) Transactions
  • Internet-Based Activities
State Income Tax Sourcing Tool

The State Income Tax Sourcing Tool allows users to quickly determine the rules for sourcing receipts in order to properly compute the sales factor when apportioning business income to the state. The Tool includes an Evaluator and Chart Builder feature that offer customized reports and charts detailing the state's position on whether income from certain activities will be included in the numerator of the sales factor.

Topics Covered

  • 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
  • Internet-based Activities
  • Telecommuting