Define Nexus:Here’s a working definition auditors use for nexus, though it varies state-to-state and country-to-country:
- Where goods and services are bought and sold from
- Where contracts are executed
- Where your business has a physical location
- Where you have employees
This is a broad list. Given such, it’s not impossible to construct an argument for your business nexus so long as you have some legitimate business activity and know how to structure your corporation and its affairs.