Sales Tax Nexus Defined
The word nexus is a Latin, meaning to bind, join or tie. Since ancient Roman times, it has evolved to
mean “a connected series or group.” Nice word, right? Sounds very friendly.
Origin-based and Destination-based Sales Tax Collection 101
When it comes to charging sales tax, online sellers need to know one key fact: whether you are based in
an origin-based sales tax state or a destination-based sales tax state.