Nexus studies
& planning

Do you know when you have
established nexus in a state?

You need to know when you have established nexus in a state

As states' need for revenue increases, their likelihood of aggressively seeking all available taxes increases. That, combined with the U.S. Supreme Court's decision in South Dakota v. Wayfair and each state's response therafter, makes it even more important to understand when your organization has established nexus in a state.

See how our nexus studies and planning could help your organization.
Contact us to learn more.

Nexus studies & planning

Consider who benefits

Organizations with even a minimal presence in multiple states, including:

  • Sales representatives
  • Delivering products
  • Selling products
  • Inventory
  • Performance of warranty service
  • Meeting the gross receipts or number of transactions threshold in a state
Consider the benefits

Avoid or decrease penalties and interest in states where you do business but have not registered

Understand what constitutes nexus

Reduce tax liability through nexus planning

How AGH's nexus studies and planning can help your organization

In each state where you have business activity, your operations are reviewed for tax liability. If liability has been incurred, AGH's team can recommend corrective action to help avoid penalties, assist the company in registering with the applicable state and negotiate reduction or elimination of penalties if possible.

If nexus is established in multiple states, AGH can review operations to determine whether the organization's tax liability can be reduced by transferring certain activities into a state with a lower tax rate.

Make sure you are managing your state tax risks. Click to get started.

Gerald Capps, JD

Senior Vice President
State & Local Tax Services

Jerry Capps and the State and Local Tax (SALT) team provide sophisticated state and local tax planning, strategic advice and advocacy to numerous mid-market, Fortune 100 and industry-leading companies. The team has returned many millions of dollars in one-time and recurring tax savings to companies.

In addition to planning and compliance, the SALT practice includes legislation and policy, litigation, and controversy matters involving income, franchise, sales and use and property taxes. Jerry's work involves critical questions on nexus, apportionment, the Multistate Tax Compact, and the equal protection, due process and commerce clauses of the United States Constitution. He is a respected advocate on issues of tax policy and he represents clients in all phases of state and local tax controversy, including audit assistance and administrative hearings. He also provides counsel on state and local income and transactional costs for mergers, acquisitions and corporate reorganizations.

Jerry is a member of the Institute for Professionals in Taxation, the Kansas Society of Certified Public Accountants, the American Bar Association and the Kansas Bar Association. He has been engaged as a keynote speaker for organizations such as the Institute for Professionals in Taxation, state and local CPA societies, university and professional accounting conferences, and chambers of commerce.