State Tax Nexus & Apportionment Simulator

Step 1: Do I Have Nexus?

Nexus is a connection to a state that creates a tax obligation. Check any activities your business performs in a state to see if you likely have nexus there.

Own or lease property (office, warehouse, etc.) in the state.

Have employees (including remote) working from the state.

Sales exceed $100,000 OR 200 transactions in the state. (Economic Nexus)

Provide services, repairs, or installation in the state.

Step 2: Calculate Apportionment Factor

If you have nexus, you must apportion your business income. Enter your total factors and the amounts specific to the state in question.

Property (In-State)

Payroll (In-State)

Sales (In-State)

Total Property

Total Payroll

Total Sales

Total Business Income (to be apportioned)

Apportionment Results

Select Apportionment Formula:

Three-Factor

Single Sales Factor

State Apportionment Factor

0.00%

State Taxable Income

$0

This is the portion of your business income subject to this state's income tax.