Nexus Activity Questionnaire

The following is a detailed questionnaire to help determine if there may be potential nexus exposure in various states following the shift in sales and use tax nexus in light of South Dakota v. Wayfair Inc. This questionnaire is not a final analysis of potential exposure but rather an initial survey to determine the degree of risk exposure associated with various business activities. If you would like to complete and return the attached questionnaire; we will contact you to schedule a complimentary call to further discuss how these items will affect your business. Learn more about South Dakota v. Wayfair Inc. in this article.

WEC is aware of and may be able to answer the majority of the questions provided on this questionnaire from prior year returns, meetings and general correspondence. However, to provide the most thorough service we would appreciate you filling out this questionnaire using the most up to date information according to your records.

Please indicate if your business engaged in one of the following activities in your most recent, complete fiscal year. If you answer yes to any of the following questions; please list the states where these activities took place.

Name*

Email*

Company*

Fiscal Year Ended*

1) Has your business maintained an office or warehouse space?*

If yes, in which states?

2) Has your business owned, leased, or rented any type of property?*

If yes, in which states?

3) Has your business leased tangible property to others?*

If yes, in which states?

4) Has your business used company vehicles to transport goods?*

If yes, in which states?

5) Has your business solicited sales of services or tangible personal property through the use of employees, officers, agents and/or independent contractors or representatives?*

If yes, in which states?

6) Has your business maintained employees?*

If yes, in which states?

7) Has your business engaged sales representatives who have the authority to accept or approve sales orders?*

If yes, in which states?

8) Has your business maintained employees, independent contractors, or representatives with in-home offices for which they are reimbursed for expenses other than telephone or travel?*

If yes, in which states?

9) Has your business utilized third party vendors or contractors?*

If yes, in which states?

10) Was your business registered to do business with the Secretary of State?*

If yes, in which states?

11) Was your business registered to collect and remit sales tax?*

If yes, in which states?

12) Did your business file other types of returns? (i.e. state income, city income, gross receipts, payroll, unemployment, franchise)*

If yes, in which states?

13) Has your business obtained any exemption certification policies?*

If yes, in which states?

14) Has your business attended trade shows?*

If yes, in which states?

15) Has your business conducted trainings?*

If yes, in which states?

16) Has your business had in-state sales exceeding $100,000 per year?*

If yes, in which states?

17) Has your business made 200 or more separate sales transactions in the previous or current calendar year?*

If yes, in which states?

18) Has your business entered into a Voluntary Disclosure Agreement within the last five years?*

If yes, in which states?

19) Has your business received state correspondence (rulings, filing invitations, inquiries, nexus questionnaires) in the last three years?*

If yes, in which states?