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Nexus

Everything About Nexus

4 articles
Sales tax nexus rules, economic and physical nexus thresholds, and multi-state compliance requirements

Drop Shipping Sales Tax in 2026: Three-Party Transactions, Resale Certificates, and Marketplace Facilitators

Drop shipping treats one shipment as two sales for tax purposes, and depending on nexus, resale certificate rules, and marketplace facilitator laws, an ecommerce operator can owe tax in states they never set foot in. A 2026 field guide to who actually collects, the ten strict resale states, and the nexus thresholds — including transaction-trigger drops — that decide your exposure.

The Remote Worker's Multi-State Tax Survival Guide: Convenience Rules, Reciprocity, and How to Avoid Paying Twice

How state income tax really works for remote employees who cross state lines: the convenience-of-the-employer rule used by seven states (including New York), which reciprocity agreements eliminate double taxation, day-counting evidence auditors accept, and the bookkeeping habits that keep multi-state returns predictable.