Physical Nexus in Massachusetts
A business is considered to have physical nexus if …
- It has a retail store in the commonwealth
- It has a warehouse in the commonwealth
- It houses inventory or stores property for sale in the commonwealth, including FBA
- Traveling salespeople or representatives are regularly present in the commonwealth
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 commonwealth
Not sure? Call Peisner Johnson at 800.940.9433