Business Tax · Multi-State
Multi-State Tax for Growing Businesses
Nexus review, registration, and sourcing for businesses that have outgrown the assumption that only North Carolina rules apply.
Income tax nexus and sales tax nexus are not the same question
Having a customer in another state doesn't automatically mean you owe that state income tax. It might mean you owe sales tax, or nothing at all, depending on what you sold and how you sold it. Income tax nexus and sales/use tax nexus are governed by different rules with different thresholds, and conflating them is one of the most common ways businesses either miss a real obligation or waste time worrying about one that doesn't exist.
What's Involved
What a multi-state engagement covers
Economic Nexus Review
Revenue and transaction-count thresholds vary by state. We check where you've actually crossed one, not just where you have a customer.
Registration Triggers & Effective Dates
Once nexus exists, there's a clock. We handle the registration and get the effective date right, so you're not exposed for the gap.
Apportionment & Sourcing
For services performed remotely, sourcing rules decide which state taxes the income — and they're not always where you'd guess.
PTE Election Analysis
North Carolina's pass-through entity tax election can recapture a federal deduction some owners are losing. Whether it helps you depends on your specific numbers.
What a nexus review actually gives you
Not a memo that says “be careful.” A state-by-state answer: where you have income tax nexus, where you have sales tax nexus, what triggered it, and what registering — or not registering — actually requires. You leave with a decision, not a list of maybes.
Once you know where you have sales tax nexus, see Sales & Use Tax for ongoing registration and filing. If the question is state income tax and the federal SALT cap, see PTE Election & SALT Cap Strategy.
Multi-State Questions
Frequently Asked Questions
What growing businesses ask when they realize one state's rules aren't enough anymore.
Get a fixed-fee quote for a nexus review
Answer a few questions about your business. You'll have a tailored, fixed-fee quote from Andrew within one business day.