What is Nexus, in relation to sales tax?

Question

Does it have any effect on foreign commerce? State between state?

Answer 1

Nexus has to do with a State's ability to require a business to pay sales tax. Every State is different with some requiring that a State have a physical presence in it while in others all a company has to do is cross into the State with one of its trucks making a delivery to a customer. Nexus doesn't apply to foreign countries.