Does Attendance at a Trade Show Create Nexus?

Nexus can be a complicated and easily misunderstood issue for a company with a multi-state presence. There are some activities conducted by a business that could involve Nexus for sales and use tax, income tax, franchise tax or other business taxes.

One of the most common questions from business in regards to nexus is: “Does attendance at a trade show create nexus?”  Peisner Johnson & Company LLP has addressed three types of trade shows in answering this question: http://info.peisnerjohnson.com/blog/bid/180508/Trade-Shows-and-Sales-Tax.

Basically, if you attend as a seller and take orders in all states except Nevada you may have created nexus in their state.  In Nevada, if it is only on one occassion that you take orders then no nexus is created.

Most interesting is that in 21 states you may create nexus by simply attending a trade show as a potential consumer! To download a chart listing states and details please visit:  http://peisnerjohnson.com/resources/we-have-a-chart-for-that/.

If you need assistance with any of the above Nexus issues or are unsure if it applies to you, we have the expertise in-house to help so please contact our office at 802-878-1963 or email [email protected].