Nexus
Physical and economic nexus rules Verified obligations, filing rules, tools and official sources stay connected.
Nexus at a glance
ReturnDeck uses the same structured record across this page, calculators, Build My ReturnDeck, deadlines and location views so the factual layer stays consistent.
Connection before tax
Nexus asks whether the business has enough connection with a jurisdiction for a tax obligation to arise.
Different taxes use different tests
Sales-tax nexus, income/franchise nexus and employer presence do not necessarily use the same triggers.
Track changing facts
Employees, inventory, contractors, sales volume, transactions and marketplace activity can change nexus over time.
Rules and obligations
The explanatory content above remains available even when no structured tax rows are matched. Install or refresh the ReturnDeck data packs to populate the verified obligation cards, then personalise the business facts to determine which rules actually apply.
Filing and compliance
Filing requirements depend on the exact tax, entity and jurisdiction. The learning and preparation guidance on this page remains useful; structured filing rows appear here when the relevant verified data pack is installed and matched.
Continue in ReturnDeck
Official sources
Structured source cards appear here when the relevant verified data rows are installed. ReturnDeck still links every live-rule decision back to its official authority.
See ReturnDeck’s official-source policy →
