# Sales tax

URL: /systems/legal-and-corporate/floor/nexus · Id: `floorRow:nexus`

> Sales tax registers the Company in each US state whose economic-nexus threshold its sales cross, then collects and files on every taxed charge.

Sales tax registers the [Company](/business/nouns/company) in each US state whose economic-nexus threshold its sales cross, then collects and files on every taxed charge.

| Property | Value |
| --- | --- |
| Wakes | The Company total of sales into one US state crosses that state’s economic-nexus threshold. |
| Process | [Books](/workflows/processes/books) |
| Signs | [Finance Lead](/agents/finance/finance-lead), [Finance Team](/agents/finance) |
| Sources | South Dakota v. Wayfair, 585 U.S. 162 (2018), and each state’s economic-nexus statute; state marketplace-facilitator laws |