Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

New York

Physical Nexus in New York

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
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • You take orders or make sales during New York trade shows or conventions. If you sell taxable items at an event in New York only once a year, you’re required to collect and remit sales tax. However, mere attendance at a convention or trade show generally doesn’t trigger sales tax nexus in New York.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in New York

A business is considered to have economic nexus in New York if it made $500,000 or more in sales AND completed 100 transactions in the previous four sales tax quarters as defined by the state.

What’s included?

  • Tangible personal property delivered into the state (SaaS is considered TPP)
  • Exempt sales

What’s Not Included

  • Services
  • Exempt services