State Tax Nexus

State Tax Nexus Studies

InGame Enterprise professionals have extensive experience conducting studies in order to determine whether a business's connections with a state or local taxing jurisdiction are sufficient to meet the definition of a taxable presence.

We look into the following factors when we conduct our studies:

• A business' connections with a taxing jurisdiction (substantial nexus)
• A business' sales in a jurisdiction
• Having inventory or leased property in the state (physical nexus)
• Accepting or placing orders within a state (click through nexus i.e. Amazon)
• Employment of residents in the state (economic nexus)
• Contractor relationships
• Conducting seminars or classes in a state
• Delivery of product by company vehicles within a state
• Visits in the state by out-of-state employees
• The nexus laws of each jurisdiction to make an initial assessment on nexus
• The impact of federal laws on that initial assessment to make a final determination on the need to register and make tax filings/payments

Our comprehensive process results in a "living document" which is updated and improved at a minimum on an annual basis. Our overarching objective is for our clients to meet each of their state and local filing requirements in real-time. We are committed to provide clients with a process that is efficient and effective, so  our clients can focus on running their businesses.

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