Nexus: Term used to connect a seller and a state that requires the seller to collect and remit tax on sales made in that state.
24 states now impose Sales Tax to online retail sellers. Most of them have imposed tax when sales exceed $100,000 or 200 transactions. For many small businesses selling inexpensive items this becomes a nightmare of compliance.
NY registration required for businesses with no physical presence in
- $500,000 sales
- 100 sales of tangible personal property
New York Tax Bulletin TB-ST-360
Different states have different rules. An excellent state-by-state sales tax nexus threshold table at: