Until recently, a business was said to have a nexus in a state if it maintained a physical presence there. Where nexus existed, a business was required to remit taxes to the state. This understanding served until digital commerce wholly revolutionized the global economy....

Today, a retailer can operate from their living room, selling goods without any physical presence outside their own home. Clearly, the old definition of nexus is obsolete. New definitions—offered up mostly by states looking to recoup lost sales tax revenues—rely on murky rationales of “economic nexus” and “factor presence.”

Unfortunately, neither the Supreme Court nor Congress has offered to clarify the issue, leaving businesses across the country to work things out on their own.

We got this.