Dependent upon usage, is a. The means of connection between things linked in series; or, b. A connected series or group; or, c. Is the sufficient presence within the jurisdiction of a taxing authority. The taxable income of a multistate corporation may be apportioned to a specific state only if the corporation has a sufficient' NEXUS' in the state. The nexus for state sales tax requires a physical presence in the state, whereas the nexus for state income tax purposes requires more than just solicitations of sales.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). nexus. Retrieved September 20, 2026, from http://smartdefine.org/nexus/definitions/1159059 |
| Chicago | Barry Goldsmith. 2010. "nexus" http://smartdefine.org/nexus/definitions/1159059 (accessed September 20, 2026). |
| Harvard | Barry Goldsmith 2010, nexus, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/nexus/definitions/1159059>. |
| MLA | Barry Goldsmith. "nexus" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/nexus/definitions/1159059> |