- Compliance: Businesses need to be aware of the nexus rules in various states to ensure they comply with tax obligations. This can be particularly complex for online businesses and e-commerce.
- Variability Across States: Each state has its own laws and thresholds for establishing nexus, making it critical for businesses to analyze their operations closely.
- Impact of Remote Work: The rise of remote work can complicate nexus determinations, especially for businesses with employees working from different states.