{"id":1788,"date":"2026-06-25T10:42:57","date_gmt":"2026-06-25T08:42:57","guid":{"rendered":"https:\/\/leyton.majjane.agency\/us\/state-and-local-tax-s-a-l-t\/nexus-study\/"},"modified":"2026-07-26T16:58:10","modified_gmt":"2026-07-26T14:58:10","slug":"nexus-study","status":"publish","type":"page","link":"https:\/\/leyton.majjane.agency\/us\/state-and-local-tax-s-a-l-t\/nexus-study\/","title":{"rendered":"Nexus Study"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1788\" class=\"elementor elementor-1788\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-121d7d35 e-grid e-con-boxed e-con e-parent\" data-id=\"121d7d35\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f506cbf e-flex e-con-boxed e-con e-child\" data-id=\"4f506cbf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-736bd1a0 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"736bd1a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Manage Your Sales Tax Exposure with <span>a Nexus Study<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f993cd4 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3f993cd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A comprehensive analysis of your company\u2019s state and local tax filing footprint<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-693b7d17 elementor-align-center elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"693b7d17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/us\/contact-us\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Schedule a Free Consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b2cf6d9 e-con-full e-flex e-con e-child\" data-id=\"4b2cf6d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f1eea1b elementor-widget elementor-widget-video\" data-id=\"3f1eea1b\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"main-video\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/03\/15506610_1280_720_25fps.mp4\" preload=\"metadata\" controlsList=\"nodownload\" poster=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/05\/Rectangle-7138-1.webp\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe4cf19 elementor-widget elementor-widget-image\" data-id=\"fe4cf19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"650\" height=\"360\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Nexus-Study.png\" class=\"attachment-large size-large wp-image-4028\" alt=\"Nexus Study\" srcset=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Nexus-Study.png 650w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Nexus-Study-300x166.png 300w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Nexus-Study-400x222.png 400w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4090baed e-flex e-con-boxed e-con e-parent\" data-id=\"4090baed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63f103b elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"63f103b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nexus Study Basics<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46c11486 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"46c11486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a Nexus Study?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c641021 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7c641021\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Leyton\u2019s initial approach to the development of a robust SALT strategy generally take the form of a &#8220;Nexus Study&#8221;: an in-depth analysis about whether your business has sufficient connections (or, Nexus) in a state to trigger the requirement to pay state taxes, including sales &amp; use tax, income\/franchise tax, employment tax, excise tax, and any other relevant state taxes.<br \/><br \/>Every growth-minded business needs a State &amp; Local Tax (SALT) strategy, and the first step to ensuring your business is positioned well from a SALT standpoint is determining which state taxes it should be filing, and where it should be filing them.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a85f970 e-flex e-con-boxed e-con e-parent\" data-id=\"a85f970\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-238a22ee elementor-widget elementor-widget-text-editor\" data-id=\"238a22ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nexus Benefits<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-412330ee elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"412330ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why is a Nexus Study Important for Businesses?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-242e17d4 elementor-widget-mobile__width-initial elementor-widget elementor-widget-shortcode\" data-id=\"242e17d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n    <div id=\"gfi-challenges-widget-1788\" class=\"gfi-challenges\">\n                    <div class=\"gfi-ch-panel gfi-ch-panel--active\" data-index=\"0\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">01<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Identify Your Tax Obligations<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Identify Your Tax Obligations<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Determine where your business has established sales tax nexus based on physical presence, economic activity, employees, or inventory, helping you understand your compliance requirements.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"751\" height=\"282\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/35-1.png\" class=\"attachment-large size-large\" alt=\"Nexus Study\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/35-1.png 751w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/35-1-300x113.png 300w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/35-1-400x150.png 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"1\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">02<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Reduce Compliance Risk<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Reduce Compliance Risk<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">A Nexus Study helps identify states where registration and tax collection may be required, reducing the risk of audits, penalties, and unexpected tax liabilities.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"751\" height=\"282\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/36-1.png\" class=\"attachment-large size-large\" alt=\"Nexus Study\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/36-1.png 751w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/36-1-300x113.png 300w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/36-1-400x150.png 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"2\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">03<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Support Business Growth<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Support Business Growth<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">As your business expands into new markets, a Nexus Study ensures your tax strategy keeps pace with changing operations, sales channels, and state regulations.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"751\" height=\"282\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/37-1.png\" class=\"attachment-large size-large\" alt=\"Nexus Study\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/37-1.png 751w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/37-1-300x113.png 300w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/37-1-400x150.png 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"gfi-ch-panel\" data-index=\"3\">\n                <div class=\"gfi-ch-panel__sidebar\">\n                    <span class=\"gfi-ch-panel__number\">04<\/span>\n                    <span class=\"gfi-ch-panel__line\"><\/span>\n                    <span class=\"gfi-ch-panel__label\">Build a Compliance Roadmap<\/span>\n                <\/div>\n\n                <div class=\"gfi-ch-panel__content-wrapper\">\n                    <div class=\"gfi-ch-content\">\n                        <div class=\"gfi-ch-content__top\">\n                            <div class=\"gfi-ch-content__text\">\n                                <h3 class=\"gfi-ch-content__title\">Build a Compliance Roadmap<\/h3>\n                                                                    <div class=\"gfi-ch-content__description\">Receive a clear assessment of your nexus footprint along with practical recommendations for registration, filing, and ongoing sales tax compliance across multiple jurisdictions.<\/div>\n                                                                                            <\/div>\n                        <\/div>\n                                                    <div class=\"gfi-ch-content__image\">\n                                <img width=\"751\" height=\"282\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/38-1.png\" class=\"attachment-large size-large\" alt=\"Nexus Study\" loading=\"eager\" fetchpriority=\"low\" decoding=\"async\" sizes=\"(max-width: 900px) 100vw, 800px\" srcset=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/38-1.png 751w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/38-1-300x113.png 300w, https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/38-1-400x150.png 400w\" \/>                            <\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n    <style>\n        .gfi-challenges {\n            width: 100%;\n            display: flex;\n            gap: 16px;\n            align-items: stretch;\n            min-height: 520px;\n            font-family: 'Montserrat', sans-serif;\n        }\n\n        .gfi-ch-panel {\n            position: relative;\n            display: flex;\n            flex: 0 0 99px;\n            gap: 0px;\n            overflow: hidden;\n            cursor: 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*\/\n                text-wrap: wrap;\n            }\n\n            .gfi-ch-panel__content-wrapper {\n                flex: 0 0 auto;\n                max-height: 0;\n                \/* Always fully opaque on mobile \u2014 no fade, so no \"blink\".\n                   (Overrides the desktop fade-in defined further up.) *\/\n                opacity: 1;\n                overflow: hidden;\n                \/* easeInOutCubic \u2014 kept in sync with the JS scroll animation\n                   (same duration + curve) so the open and the upward scroll\n                   move in lockstep. *\/\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-panel--active .gfi-ch-panel__content-wrapper {\n                \/* Fallback height if JS hasn't run yet; JS sets the exact\n                   pixel height on interaction for a steady, even slide. *\/\n                max-height: 1000px;\n                flex: 0 0 auto;\n                opacity: 1;\n                transition: max-height 0.42s cubic-bezier(0.215, 0.61, 0.355, 1);\n            }\n\n            .gfi-ch-content {\n                min-width: 0;\n                padding: 1rem .5rem;\n            }\n\n            \/* Put the image on its own GPU layer so revealing it as the panel\n               opens is a cheap compositor clip instead of a per-frame repaint\n               of the (downscaled) photo \u2014 keeps the open buttery on mobile. *\/\n            .gfi-ch-content__image img {\n                transform: translateZ(0);\n                backface-visibility: hidden;\n            }\n        }\n\n        @media (max-width: 768px) {\n            .gfi-ch-content__image img {\n                box-shadow: 0 4px 10px 0px rgba(0, 0, 0, 0.10) !important;\n            }\n        }\n    <\/style>\n\n    <script>\n        (function() {\n            'use strict';\n            var widget = document.getElementById('gfi-challenges-widget-1788');\n            if (!widget || widget.dataset.bound) return;\n            widget.dataset.bound = '1';\n\n            \/\/ Shared timing for the mobile open: the content slide and the\n            \/\/ upward scroll run for the SAME duration with the SAME easing so\n            \/\/ they move in lockstep (mismatched durations\/curves read as jank).\n            \/\/ easeOutCubic = snappy immediate start + gentle settle; an\n            \/\/ ease-IN-out felt slow because nothing visibly moves for the first\n            \/\/ ~100ms after the tap.\n            var MOBILE_OPEN_MS = 420;\n\n            function easeOutCubic(t) {\n                return 1 - Math.pow(1 - t, 3);\n            }\n            var scrollAnim = null; \/\/ id of the in-flight scroll rAF, so we can cancel it\n\n            var MOBILE = '(max-width: 900px)';\n\n            function isMobile() {\n                return window.matchMedia(MOBILE).matches;\n            }\n\n            function wrapperOf(panel) {\n                return panel.querySelector('.gfi-ch-panel__content-wrapper');\n            }\n            \/\/ Slide a panel open to the EXACT height of its content, so the\n            \/\/ motion is one steady glide instead of racing to an oversized\n            \/\/ max-height and snapping.\n            function slideOpen(panel) {\n                var w = wrapperOf(panel);\n                if (w) w.style.maxHeight = w.scrollHeight + 'px';\n            }\n\n            widget.addEventListener('click', function(e) {\n                if (e.target.closest('.fx-flood-icon a')) return;\n                var panel = e.target.closest('.gfi-ch-panel');\n                if (!panel || !widget.contains(panel)) return;\n                if (panel.classList.contains('gfi-ch-panel--active')) return; \/\/ already open\n\n                var current = widget.querySelector('.gfi-ch-panel--active');\n\n                if (!isMobile()) {\n                    \/\/ Desktop: the panel expands horizontally. Freeze each\n                    \/\/ content block at the FINAL panel width so the text doesn't\n                    \/\/ reflow\/resize as the width animates \u2014 it's simply revealed\n                    \/\/ (left-to-right) by the wrapper's overflow:hidden.\n                    var openContent = panel.querySelector('.gfi-ch-content');\n                    var closeContent = current ? current.querySelector('.gfi-ch-content') : null;\n                    \/\/ An already-open panel is at the final width, so its wrapper\n                    \/\/ width is the target every panel expands to.\n                    var targetW = current ?\n                        wrapperOf(current).getBoundingClientRect().width :\n                        (openContent ? openContent.scrollWidth : 0);\n\n                    if (targetW) {\n                        [openContent, closeContent].forEach(function(c) {\n                            if (!c) return;\n                            c.style.width = targetW + 'px';\n                            c.style.minWidth = targetW + 'px';\n                        });\n                    }\n\n                    widget.querySelectorAll('.gfi-ch-panel').forEach(function(p) {\n                        p.classList.remove('gfi-ch-panel--active');\n                    });\n                    panel.classList.add('gfi-ch-panel--active');\n                    return;\n                }\n\n                \/\/ --- Mobile: smoothly carry the tapped panel up to the top of\n                \/\/ the page WHILE it opens. The content slide (CSS max-height)\n                \/\/ and the page scroll are run with one shared duration + easing\n                \/\/ so they move together; the previously-open panel is closed\n                \/\/ instantly and compensated for, so the motion starts steady.\n                var w = wrapperOf(panel);\n                var cw = (current && current !== panel) ? wrapperOf(current) : null;\n\n                \/\/ Hold the clicked panel collapsed while we measure.\n                if (w) {\n                    w.style.transition = 'none';\n                    w.style.maxHeight = '0px';\n                }\n\n                var anchorTop = panel.getBoundingClientRect().top;\n\n                \/\/ Instant-close the previously open panel.\n                if (cw) {\n                    cw.style.transition = 'none';\n                    cw.style.maxHeight = '0px';\n                }\n                widget.querySelectorAll('.gfi-ch-panel').forEach(function(p) {\n                    p.classList.remove('gfi-ch-panel--active');\n                });\n                panel.classList.add('gfi-ch-panel--active');\n                void widget.offsetHeight; \/\/ settle layout\n\n                \/\/ We drive the scroll ourselves frame-by-frame below. The page\n                \/\/ sets `scroll-behavior: smooth !important` on <html>, which an\n                \/\/ inline style CANNOT override \u2014 so a plain scrollBy\/scrollTo is\n                \/\/ animated by the browser, and our per-frame calls just re-target\n                \/\/ an in-flight smooth scroll (it barely moves, then glides after\n                \/\/ we stop). The ONLY thing that overrides `!important` smooth is\n                \/\/ passing an explicit `behavior:'instant'` on each call. Helper:\n                var jump = function(y) {\n                    try {\n                        window.scrollTo({\n                            top: y,\n                            left: 0,\n                            behavior: 'instant'\n                        });\n                    } catch (err) {\n                        window.scrollTo(0, y);\n                    }\n                };\n\n                \/\/ Neutralise the jump from the instant-close so motion starts\n                \/\/ from a steady position (no flicker).\n                var delta = panel.getBoundingClientRect().top - anchorTop;\n                if (delta) jump(window.scrollY + delta);\n\n                \/\/ Measure the open target height while collapsed (scrollHeight\n                \/\/ ignores the max-height:0 clamp), then let the rAF loop below\n                \/\/ drive max-height itself \u2014 NOT a CSS transition \u2014 so the open\n                \/\/ shares the exact same clock + curve as the scroll.\n                var targetH = w ? w.scrollHeight : 0;\n                if (w) w.style.transition = 'none';\n                \/\/ Restore the closed panel's transition for next time.\n                if (cw) {\n                    requestAnimationFrame(function() {\n                        cw.style.transition = '';\n                    });\n                }\n\n                \/\/ Target scroll: bring the opening panel up toward the top. Leave\n                \/\/ a small gap, plus room for the WordPress admin bar when present\n                \/\/ (logged-in views only \u2014 visitors don't see it). The header's\n                \/\/ document position is fixed as content opens below it, so this\n                \/\/ target stays valid throughout.\n                var gap = 16;\n                var adminBar = document.getElementById('wpadminbar');\n                if (adminBar && getComputedStyle(adminBar).position === 'fixed') {\n                    gap += adminBar.offsetHeight;\n                }\n                var startY = window.scrollY;\n                var targetY = Math.max(0, panel.getBoundingClientRect().top + startY - gap);\n                var dist = targetY - startY;\n\n                \/\/ ONE rAF loop drives both the height and the scroll with the\n                \/\/ same eased progress, so they open and glide up perfectly\n                \/\/ together. Each scroll is an explicit instant jump (see above).\n                if (scrollAnim) cancelAnimationFrame(scrollAnim);\n                var startTs = null;\n                var step = function(ts) {\n                    if (startTs === null) startTs = ts;\n                    var p = Math.min(1, (ts - startTs) \/ MOBILE_OPEN_MS);\n                    var e = easeOutCubic(p);\n                    if (dist) jump(startY + dist * e);\n                    if (w) w.style.maxHeight = (targetH * e) + 'px';\n                    if (p < 1) {\n                        scrollAnim = requestAnimationFrame(step);\n                    } else {\n                        scrollAnim = null;\n                        \/\/ Lock to the live content height (handles any late reflow).\n                        if (w) w.style.maxHeight = w.scrollHeight + 'px';\n                    }\n                };\n                scrollAnim = requestAnimationFrame(step);\n            });\n\n            widget.addEventListener('transitionend', function(e) {\n                \/\/ Mobile: after the open finishes, lock to the live content\n                \/\/ height so tall or late-loading content is never clipped.\n                if (e.propertyName === 'max-height') {\n                    var panel = e.target.closest('.gfi-ch-panel');\n                    if (panel && panel.classList.contains('gfi-ch-panel--active') && isMobile()) {\n                        e.target.style.maxHeight = e.target.scrollHeight + 'px';\n                    }\n                    return;\n                }\n                \/\/ Desktop: once the width animation ends, release the frozen\n                \/\/ content width so it's fully responsive again at rest.\n                if (e.propertyName === 'flex-grow' &&\n                    e.target.classList.contains('gfi-ch-panel__content-wrapper')) {\n                    var content = e.target.querySelector('.gfi-ch-content');\n                    if (content) {\n                        content.style.width = '';\n                        content.style.minWidth = '';\n                    }\n                }\n            });\n\n            \/\/ Keep things correct across breakpoint changes: clear the inline\n            \/\/ heights (so desktop's flex layout takes over) and re-open the\n            \/\/ active panel to its measured height when back on mobile.\n            function syncToViewport() {\n                var active = widget.querySelector('.gfi-ch-panel--active');\n                widget.querySelectorAll('.gfi-ch-panel__content-wrapper').forEach(function(w) {\n                    w.style.maxHeight = '';\n                });\n                widget.querySelectorAll('.gfi-ch-content').forEach(function(c) {\n                    c.style.width = '';\n                    c.style.minWidth = '';\n                });\n                if (isMobile() && active) slideOpen(active);\n            }\n            window.addEventListener('resize', syncToViewport);\n            syncToViewport(); \/\/ set the default-open panel's height on load\n        })();\n    <\/script>\n\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27e37e17 is-dark e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"27e37e17\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-523ddd2c liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"523ddd2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Why Leyton<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d6256b3 elementor-widget elementor-widget-heading\" data-id=\"3d6256b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Trusted State &amp; Local Tax Advisor<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47f3bf79 e-grid e-con-boxed e-con e-child\" data-id=\"47f3bf79\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-186d106f e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"186d106f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a4b5d02 elementor-widget elementor-widget-image\" data-id=\"3a4b5d02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"15\" height=\"23\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/05\/Group-27156.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-377\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4387f72 elementor-widget elementor-widget-heading\" data-id=\"4387f72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">29+<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f8eef13 elementor-widget elementor-widget-text-editor\" data-id=\"4f8eef13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Years S<span data-teams=\"true\">erving Businesses<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f33308f e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"f33308f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fc4bdc6 elementor-widget elementor-widget-image\" data-id=\"1fc4bdc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"23\" height=\"23\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/05\/Group-27155.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-378\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34c6c2d9 elementor-widget elementor-widget-heading\" data-id=\"34c6c2d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">20<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73268eb1 elementor-widget elementor-widget-text-editor\" data-id=\"73268eb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Countries<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1064aa98 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"1064aa98\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21384cb2 elementor-widget elementor-widget-image\" data-id=\"21384cb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"25\" height=\"25\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/05\/boxicons_pie-chart.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-379\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2595459f elementor-widget elementor-widget-heading\" data-id=\"2595459f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">50<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7de49197 elementor-widget elementor-widget-text-editor\" data-id=\"7de49197\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>States Supported<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5912d48 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"5912d48\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f43396e elementor-widget elementor-widget-image\" data-id=\"f43396e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"15\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/03\/money-w.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-474\" alt=\"money\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fdad59 elementor-widget elementor-widget-heading\" data-id=\"5fdad59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">100M+<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4bde5b elementor-widget elementor-widget-text-editor\" data-id=\"f4bde5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Saved on Tax<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40cab7d1 e-flex e-con-boxed e-con e-parent\" data-id=\"40cab7d1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18d32b63 elementor-widget elementor-widget-text-editor\" data-id=\"18d32b63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>How it helps<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-658bbe26 e-grid e-con-full e-con e-child\" data-id=\"658bbe26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aba2543 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"aba2543\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Triggers Sales Tax Nexus?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14a33921 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"14a33921\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A business can establish sales tax nexus through physical presence, economic activity, affiliate relationships, or referral arrangements. Because <strong>nexus rules vary by state<\/strong>, understanding where your business has tax obligations is essential to maintaining compliance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-940752b elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"940752b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;5240e70&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;eec2f0f&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;autoplay_speed&quot;:8000,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5aab945 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"5aab945\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6afda992 elementor-widget elementor-widget-heading\" data-id=\"6afda992\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Physical Nexus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-161e1b91 elementor-widget elementor-widget-text-editor\" data-id=\"161e1b91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Physical nexus is created when a business has a physical presence in a state, such as property, inventory, employees, or business activities like sales, services, or trade shows. Although economic nexus rules were introduced after the <strong data-start=\"258\" data-end=\"269\">Wayfair<\/strong> decision, physical presence remains a key factor in determining state sales tax obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7cafb4b9 e-flex e-con-boxed e-con e-child\" data-id=\"7cafb4b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-155f77f1 elementor-widget elementor-widget-heading\" data-id=\"155f77f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Economic Nexus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ed5b7bf elementor-widget elementor-widget-text-editor\" data-id=\"5ed5b7bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Economic nexus is established when a business exceeds a state&#8217;s sales or transaction threshold, even without a physical presence. While most states have adopted economic nexus laws, each state sets its own thresholds and registration requirements, making regular nexus reviews essential for compliance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bec1b47 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"2bec1b47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6755f362 elementor-widget elementor-widget-heading\" data-id=\"6755f362\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Affiliate Nexus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23a3fea elementor-widget elementor-widget-text-editor\" data-id=\"23a3fea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Affiliate nexus is established when an out-of-state business has a qualifying relationship with an in-state affiliate. Because the rules and qualifying relationships vary by state, businesses should evaluate their affiliate activities to determine potential sales tax obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31cbe87f cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"31cbe87f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f08266d elementor-widget elementor-widget-heading\" data-id=\"1f08266d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Click-Through Nexus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bdca4b4 elementor-widget elementor-widget-text-editor\" data-id=\"7bdca4b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Click-through nexus is established when an out-of-state business compensates in-state individuals or businesses for referring customers through website links or similar arrangements. Many states apply sales or referral thresholds before this type of nexus creates a sales tax obligation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-caf469a e-flex e-con-boxed e-con e-parent\" data-id=\"caf469a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-101cc15 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"101cc15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our Approach<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e44488 elementor-widget elementor-widget-heading\" data-id=\"5e44488\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Leyton Helps<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48ae2f15 elementor-widget elementor-widget-text-editor\" data-id=\"48ae2f15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We combine technical SALT expertise with a proven methodology to evaluate your nexus footprint, identify potential tax obligations, and develop a practical roadmap for multi-state compliance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-153afdda e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"153afdda\" data-element_type=\"container\" data-e-type=\"container\" id=\"mon-grid\">\n\t\t<div class=\"elementor-element elementor-element-3235581c e-con-full e-flex e-con e-child\" data-id=\"3235581c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7c10a4 elementor-widget elementor-widget-heading\" data-id=\"2b7c10a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bdf666b elementor-widget elementor-widget-heading\" data-id=\"5bdf666b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Discovery<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a2a7aeb elementor-widget elementor-widget-text-editor\" data-id=\"6a2a7aeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We begin by understanding your business operations, including your physical locations, employees, inventory, sales channels, and revenue by state to identify potential nexus triggers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-60b8197e e-con-full e-flex e-con e-child\" data-id=\"60b8197e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b582da9 elementor-widget elementor-widget-heading\" data-id=\"7b582da9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffaead0 elementor-widget elementor-widget-heading\" data-id=\"ffaead0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nexus Assessment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-746c3468 elementor-widget elementor-widget-text-editor\" data-id=\"746c3468\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our SALT specialists analyze your activities against each state&#8217;s economic and physical nexus rules to determine where registration and sales tax obligations may exist.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2fd0a40e e-con-full e-flex e-con e-child\" data-id=\"2fd0a40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2db2a430 elementor-widget elementor-widget-heading\" data-id=\"2db2a430\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-657110c5 elementor-widget elementor-widget-heading\" data-id=\"657110c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Strategic Recommendations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4af93228 elementor-widget elementor-widget-text-editor\" data-id=\"4af93228\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You&#8217;ll receive a comprehensive nexus memorandum outlining our findings, the methodology used, identified risks, and recommended next steps for compliance and risk mitigation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49ad0f5a e-con-full e-flex e-con e-child\" data-id=\"49ad0f5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37582e33 elementor-widget elementor-widget-heading\" data-id=\"37582e33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff02d8e elementor-widget elementor-widget-heading\" data-id=\"ff02d8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliance Support<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68cbb9c2 elementor-widget elementor-widget-text-editor\" data-id=\"68cbb9c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If nexus is established, our team can assist with state registrations, filing strategies, and ongoing compliance to help your business remain compliant as it grows.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-235c9aca e-flex e-con-boxed e-con e-parent\" data-id=\"235c9aca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4caa571 elementor-widget elementor-widget-text-editor\" data-id=\"4caa571\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Trusted State &amp; Local Tax Advisor<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d97008c elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"1d97008c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hear From Our Clients<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d272981 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d272981\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Supporting clients through every step of their State and Local Tax foot print.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31bf77c8 elementor-arrows-position-outside elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"31bf77c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;9ff799d&quot;},{&quot;_id&quot;:&quot;ec33084&quot;,&quot;slide_title&quot;:&quot;Slide #4&quot;},{&quot;slide_title&quot;:&quot;Slide #4&quot;,&quot;_id&quot;:&quot;de5356b&quot;}],&quot;slides_to_show&quot;:&quot;1&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1bbd4eb0 ma-slide-avec-barre e-flex e-con-boxed e-con e-child\" data-id=\"1bbd4eb0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-29a3f7ed e-grid e-con-full e-con e-child\" data-id=\"29a3f7ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ad0e37 elementor-widget elementor-widget-image\" data-id=\"6ad0e37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"50\" height=\"50\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Client-picture-4.png\" class=\"attachment-thumbnail size-thumbnail wp-image-4067\" alt=\"SALT\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16f8de22 elementor-widget elementor-widget-text-editor\" data-id=\"16f8de22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div><div class=\"Vpc5Fe\"><strong>Jeremy Dellaria<\/strong><\/div><\/div><p>President<br \/>@Grass365\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b0183d2 elementor-widget elementor-widget-text-editor\" data-id=\"3b0183d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>&#8220;I cannot state how much Brian Ess and Leyton helped my business. We had a very unique tax situation that was hard to gauge by multiple tax advisors. We knew we had an issue that had to be solved and the brevity of the situation was a very large number for our company to absorb. Brian and his team were able to guide us through and negotiate on our behalf with the state. Their navigation was so much better than we could have hoped for. We settled for something like pennies on the dollar. I would highly recommend Brian and Leyton to help anyone out with local state tax guidance. Thank you Brian I\u2019d kiss you if l could!&#8221;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-952d43a elementor-widget elementor-widget-button\" data-id=\"952d43a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/share.google\/d0pC9tjOhICCtCu87\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View in Google<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-791074f4 e-flex e-con-boxed e-con e-child\" data-id=\"791074f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-32ba1a17 e-grid e-con-full e-con e-child\" data-id=\"32ba1a17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e70e0c9 elementor-widget elementor-widget-image\" data-id=\"e70e0c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"50\" height=\"50\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Client-picture-6.png\" class=\"attachment-thumbnail size-thumbnail wp-image-4082\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32cb64b7 elementor-widget elementor-widget-text-editor\" data-id=\"32cb64b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div><div class=\"Vpc5Fe\"><strong>Carson Clement<\/strong><\/div><\/div><p>Co-founder<br \/>@Oh Clementine<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79f17b4b elementor-widget elementor-widget-text-editor\" data-id=\"79f17b4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>&#8220;The Leyton team has demonstrated great attention to detail and competence in helping us with our state and local tax management. Brian and Grace have been easy to work with, proactive communicators, and very accessible. Highly recommend for any business trying to navigate sales tax compliance, VDAs, and more.&#8221;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c88e7d4 elementor-widget elementor-widget-button\" data-id=\"c88e7d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/share.google\/Tn481SoyBQmwcl0H4\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View in Google<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54fee719 e-flex e-con-boxed e-con e-child\" data-id=\"54fee719\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-13ed7a99 e-grid e-con-full e-con e-child\" data-id=\"13ed7a99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e5af394 elementor-widget elementor-widget-image\" data-id=\"5e5af394\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"50\" height=\"50\" src=\"https:\/\/leyton.majjane.agency\/wp-content\/blogs.dir\/4\/files\/2026\/07\/Client-picture-5.png\" class=\"attachment-thumbnail size-thumbnail wp-image-4078\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a2a3dbc elementor-widget elementor-widget-text-editor\" data-id=\"4a2a3dbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div><div class=\"Vpc5Fe\"><strong>Gillian Grant<\/strong><\/div><\/div><p>Owner<br \/>@Lost Artistry Lash<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3660cff9 elementor-widget elementor-widget-text-editor\" data-id=\"3660cff9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>&#8220;The Leyton team, and especially Brian, have been super helpful over the years with all our international sales tax needs. Would highly recommend.&#8221;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e37f826 elementor-widget elementor-widget-button\" data-id=\"e37f826\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/share.google\/YVvcItUdwC5F7i3OY\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View in Google<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3998135e elementor-align-center fx-flood-icon liquid-glass2 elementor-widget elementor-widget-button\" data-id=\"3998135e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/us\/contact-us\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6218e790 e-flex e-con-boxed e-con e-parent\" data-id=\"6218e790\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-261d29ad elementor-widget elementor-widget-text-editor\" data-id=\"261d29ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Get in Touch<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d0ae8d4 elementor-widget elementor-widget-heading\" data-id=\"2d0ae8d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> <span>Schedule<\/span> a Free Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bb9bc5a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7bb9bc5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Leyton\u2019s State &amp; Local Tax (SALT) experts collaborate with your accountants and automation solutions to ensure that your business has its SALT affairs in order, providing accurate insights that enable sustainable business growth.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20746481 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"20746481\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/us\/contact-us\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-426f79fb elementor-widget elementor-widget-html\" data-id=\"426f79fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 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${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-637051ce e-flex e-con-boxed e-con e-parent\" data-id=\"637051ce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bd43334 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"2bd43334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>FAQs<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-293a4d0d elementor-widget elementor-widget-heading\" data-id=\"293a4d0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b057950 elementor-widget elementor-widget-text-editor\" data-id=\"2b057950\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Can\u2019t find the answer you\u2019re after?\u00a0<a href=\"\/..\/us\/contact-us\/\" target=\"_blank\" rel=\"noopener\"><strong>Please contact our team<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dabf139 elementor-widget elementor-widget-n-accordion\" data-id=\"dabf139\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2290\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2290\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How often should businesses update or revisit their Nexus Studies? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2290\" class=\"elementor-element elementor-element-76e202de e-con-full e-flex e-con e-child\" data-id=\"76e202de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2290\" class=\"elementor-element elementor-element-28dc50df e-flex e-con-boxed e-con e-child\" data-id=\"28dc50df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-266cc7c elementor-widget elementor-widget-text-editor\" data-id=\"266cc7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Businesses should update or revisit Nexus Studies regularly, perhaps even semi-annually or quarterly, especially when expanding operations into new states or when there are significant changes in business activities that may affect nexus determinations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2291\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2291\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What are the benefits of conducting a Nexus Study proactively? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2291\" class=\"elementor-element elementor-element-734922ad e-con-full e-flex e-con e-child\" data-id=\"734922ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2291\" class=\"elementor-element elementor-element-3965ad42 e-flex e-con-boxed e-con e-child\" data-id=\"3965ad42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-452ab09d elementor-widget elementor-widget-text-editor\" data-id=\"452ab09d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Proactively conducting a Nexus Study helps businesses avoid unexpected tax liabilities, penalties, and interest by identifying and addressing potential nexus issues in advance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2292\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2292\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What are some common misconceptions about Nexus and Nexus Studies? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2292\" class=\"elementor-element elementor-element-4f5a071d e-con-full e-flex e-con e-child\" data-id=\"4f5a071d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2292\" class=\"elementor-element elementor-element-4778f6ef e-flex e-con-boxed e-con e-child\" data-id=\"4778f6ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b07bd86 elementor-widget elementor-widget-text-editor\" data-id=\"4b07bd86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Common misconceptions include believing that only physical presence triggers nexus or assuming that low sales volume exempts a business from tax obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2293\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2293\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Does online sales activity create Nexus with a state? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2293\" class=\"elementor-element elementor-element-2fcb6e4c e-con-full e-flex e-con e-child\" data-id=\"2fcb6e4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2293\" class=\"elementor-element elementor-element-50c4ec3b e-flex e-con-boxed e-con e-child\" data-id=\"50c4ec3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26c198af elementor-widget elementor-widget-text-editor\" data-id=\"26c198af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes, significant online sales activity can create nexus with a state, depending on the state\u2019s laws. This can include sales volume thresholds or other economic factors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"How often should businesses update or revisit their Nexus Studies?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Businesses should update or revisit Nexus Studies regularly, perhaps even semi-annually or quarterly, especially when expanding operations into new states or when there are significant changes in business activities that may affect nexus determinations.\"}},{\"@type\":\"Question\",\"name\":\"What are the benefits of conducting a Nexus Study proactively?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Proactively conducting a Nexus Study helps businesses avoid unexpected tax liabilities, penalties, and interest by identifying and addressing potential nexus issues in advance.\"}},{\"@type\":\"Question\",\"name\":\"What are some common misconceptions about Nexus and Nexus Studies?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Common misconceptions include believing that only physical presence triggers nexus or assuming that low sales volume exempts a business from tax obligations.\"}},{\"@type\":\"Question\",\"name\":\"Does online sales activity create Nexus with a state?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, significant online sales activity can create nexus with a state, depending on the state\\u2019s laws. 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Leyton\u2019s initial approach to the development of a robust SALT strategy generally take the form of a &#8220;Nexus Study&#8221;: an in-depth [&hellip;]<\/p>\n","protected":false},"author":38,"featured_media":4028,"parent":2042,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"Nexus Study","_yoast_wpseo_title":"Manage Your Sales Tax Exposure with a Nexus Study | Leyton USA","_yoast_wpseo_metadesc":"Ensure your business is positioned well from a SALT standpoint by determining which state taxes it should be filing, and where it should be filing them.","footnotes":"","_yoast_wpseo_focuskeywords":"[{\"keyword\":\"nexus study\",\"synonyms\":\"sufficient connections (Nexus)\",\"score\":\"\"},{\"keyword\":\"sales tax nexus\",\"synonyms\":\"economic nexus\",\"score\":\"\"},{\"keyword\":\"physical nexus\",\"synonyms\":\"physical presence\",\"score\":\"\"},{\"keyword\":\"SALT 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