Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

California

Physical Nexus in California

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state (including FBA)
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales. There are some exceptions to this, however.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in California

A business is considered to have economic nexus in California if it made $500,000 or more in sales in the previous calendar year.

What’s included?

  • Tangible personal property delivered into the state
  • Exempt sales

What’s not included?

  • Exempt services