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How Trailing Nexus Impacts Sales Tax Account Cancellations

What happens when a company no longer has nexus in a state but still makes taxable sales into that state? Do the company’s sales tax obligations stop? The answer depends on the state. Some states invoke the concept of “trailing” or “residual” nexus which may require the company to continue collecting sales tax and to file returns for an additional period of time before the sales tax permit can be cancelled. The treatment of trailing nexus varies among states. A finding of trailing nexus could depend on the magnitude of the nexus-creating activity. 

How Trailing Nexus Impacts Sales Tax Account Cancellations

What happens when a company no longer has nexus in a state but still makes taxable sales into that state? Do the company’s...

Tiffany Rodi
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on October 25, 2020
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