Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Washington D.C

Physical Nexus in Washington D.C

A business is considered to have physical nexus if …

  • It has a retail store in the district
  • It has a warehouse in the district
  • It houses inventory or stores property for sale in the district
  • Traveling salespeople or representatives are regularly present in the district

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the district for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Washington D.C

A business is considered to have economic nexus in Washington D.C if it made $100,000 or more in sales OR reached 200 transactions in the previous or current calendar year.

What’s included?

  • Cumulative gross annual income in the district
  • Exempt sales (except resale)
  • Exempt services