USA Does Registration in a State Create Physical Nexus in that state? (For sales tax)

Oct 29, 2023
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United States
Does registration in a State create physical nexus in that state?

For example:

  1. ABC LLC is registered in Wyoming but otherwise has no physical presence in Wyoming.
  2. ABC LLC begins to sell products from Oregon (foreign-filing in Oregon if needed). It has physical Nexus in Oregon.
  3. ABC LLC does not make enough sales in Wyoming to have economic Nexus there, but does make some sales in Wyoming. For example, it sells 10 items to Wyoming customers in a year, totaling $250 in revenue from Wyoming.
Does ABC LLC have to collect and remit sales taxes to Wyoming for those sales?

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