Nexus. It’s a word that causes anything from extreme anxiety to a disquieting unease for many tax professionals today. With many states setting increasingly aggressive sales and use tax nexus standards (sometimes of questionable constitutionality) it’s understandable why many tax professionals are so worried about their company’s potential nexus exposure. After all, the consequences of not paying taxes to a state in which you rightfully have nexus can be quite severe. What if your company is suddenly held liable for millions of dollars of sales tax for sales into a state that you always assumed your company didn’t have nexus in? It’s the kind of thing that can keep a CFO up at night.