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Utah State Tax Commission 210 N 1950 W SLC, UT 84134 www.tax.utah.gov TC-51 Nexus Questionnaire Rev. 9/02 Company Information Exact business name Federal ID number Street address of principal office.

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Some common examples of activities that create a business connection (also called nexus) in Florida include, but are not limited to businesses that: Have employees, agents, or independent contractors conducting sales or other business activities in Florida. Maintain an office or other place of business in Florida.

To be eligible for NEXUS you must: be admissible to Canada and the U.S. under immigration laws. provide true and complete information on your application. not have violated customs, immigration or agriculture laws.

Nexus is a link between a business and the territory governed by a taxing authority. Whenever nexus can be established, a company must charge customers for taxes related to that taxing authority and remit the collected taxes to the taxing entity.

Sales tax nexus is generally established when a business's retail activity in a state meets a certain dollar amount and/or number of individual transactions.

Creating Nexus: Home Offices and “What If” Questions In most places, having an employee teleworking from the state does create nexus. It doesn't matter whether they work from a home office, co-working space or coffee shop; just the fact that they perform work for an out-of-state business is enough to trigger nexus.

An employee living in a different state would normally not create nexus for the employer, but as a remote worker, that employee attributes presence to the employer through their performance of their employment duties at home.

In this article, we will go over what nexus means and its three types: physical, economic, and affiliate.

States cannot just impose income tax on a business whenever they want to; first there has to be a connection, called nexus, between the business and the state. In many states, there will be income tax nexus if the business has substantial economic activity there. Most of the time, physical presence is not needed.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232