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About GT Nexus. GT Nexus is the developer and operator of the GT Nexus trade platform, one of the largest cloud supply chain platforms of its kind, serving over 100,000 users, 25,000 businesses, and managing over $100 billion in goods.
Nexus, also known as sufficient physical presence, is the determining factor of whether an out-of-state business selling products into a state is liable for collecting sales or use tax on sales into the state. Nexus is required before a taxing jurisdiction can impose its taxes on an entity. Nexus is created if your company maintains a temporary or permanent presence of people (employees, service people or independent sales/service agents) or property (inventory, offices, warehouses).