Nexus: physical & economic
Employees, inventory, warehouses, or sales thresholds can create tax obligations in a state.
Apportionment basics
Many states use formulas based on sales, payroll, and property to apportion income across states.
Sales & use tax
Different product and service categories are taxed differently; marketplace facilitators may collect on your behalf.
Filing considerations
Register before collecting, file on schedule, and reconcile marketplace reports with your books.