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Map of Nexus Legislation

This map illustrates the current status of nexus legislation and replaces our previous maps (listed below).  This map only reflects our opinion of status on January 11, 2010 and does not replace the advice and counsel from your accountant or lawyer. Be sure to consult licensed and professional counsel to ensure compliance with all regulations.

Yellow states are states that have already passed modern nexus legislation (New York, North Carolina, and Rhode Island) .
Red states are high alert states; states that are considering or we believe to be considering modernizing their nexus laws.
Blue states are states where we have not heard or verified legislative action.
Brown states are those states we understand to have no state sales and use tax.

Please consult an accountant or sales and use tax attorney to ensure you are in compliance with all regulations.

Map reflects our current opinion of nexus legislation.

Map reflects our current opinion of nexus legislation.

Previous Nexus Legislation Maps