Economic nexus is a sales tax obligation created by sales into a state above a threshold, typically 100,000 dollars or 200 transactions, without any physical presence, under the Supreme Court's 2018 Wayfair decision.
Thresholds and what counts toward them vary by state. Marketplace facilitator laws shift collection to platforms for marketplace sales but not direct sales.
An online seller can accumulate obligations in many states without knowing it, and the exposure grows silently until an audit or a notice. Sales tax nexus.
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