Client Portal

Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Massachusetts

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

Economic Nexus in Massachusetts

A business is considered to have economic nexus in Massachusetts if it made $100,000 or more in sales in the prior or current taxable year.

What’s included?

  • Tangible personal property delivered into the commonwealth
  • Sales made through a non-collecting marketplace
  • Exempt sales
  • Exempt services

What’s not included?

  • Sales made through a registered marketplace facilitator

  • Gain a Better Understand of Nexus Footprint

    Get on the path to a better understanding of sales tax nexus with The Complete State-by-State Nexus Guide. Fill out the form below.
    • This field is for validation purposes and should be left unchanged.

  • Explore Specific State Nexus laws