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.