Q: What is nexus?

A: Nexus is the industry term used to mean link or connection. It is the link or connection that must be present before a state can require you to collect its taxes like a sales tax or pay its taxes like an income tax.

Q: Are there states with no sales tax?

A: Yes, there are five states that do not have a state level sales tax. They are New Hampshire, Oregon, Montana, Alaska and Delaware. The Acronym used to remember these five states is NOMAD.