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Home > Nexus Program > About the National Nexus Program

About the Nexus Program

The National Nexus Program was founded in December 1990. It has been created by the Multistate Tax Commission in furtherance of the following purposes:

A.    Fostering increased state tax compliance by business that is engaged in multi-jurisdictional commerce.

B.    Establishing national cooperation in the administration of state tax issues arising in the nexus area, including possible development of a uniform nexus standard which satisfies requisite constitutional standards, the identification of businesses involved in multi-jurisdictional commerce which are not now in compliance with applicable state tax laws, the establishment of a national information network with uniform confidentiality standards, and similar activities.

C.    Facilitating taxpayer compliance through education as to a taxpayer’s state tax reporting responsibility when it becomes involved in the systematic development of a market in a specific state and providing cooperative services to multistate taxpayers to reduce compliance burdens and to simplify the compliance process.

D.    Promoting fair, even-handed and consistent state tax enforcement in the nexus area.

For more information on state nexus rules please see the Nexus Primary Sources.