The SALTcast

Sales Tax and Trade Shows

February 10, 2020 Andrew H. Johnson, CPA and Daniel M. Peisner, CMI
The SALTcast
Sales Tax and Trade Shows
Show Notes

We recently attended the Silicon Slopes Tech Summit in Salt Lake City. As I walked around and checked out all the different booths, and the cool Arcade setup where they had a Super Smash Brothers tournament, I wondered about sales tax. I spoke with as many people as I could to discover what their company does. I would then ask them about sales tax, and of course they weren’t sure what they did for sales tax. I don’t blame them, they aren’t the ones in charge of the sales tax in their business. I wondered though, what the sales tax nexus implications were for being an exhibitor at a trade show. This is what I learned.


Additional Questions Answered:

What is physical nexus?

What is economic nexus?

How can attending trade shows trigger physical nexus?

If I don’t have economic nexus am I exempt from physical nexus?

Do all the states have the same sales tax laws?

What activities can trigger physical nexus in a state?

Do I have to get registered in the state where I am exhibiting in a trade show?

What are my options when I need to get registered for sales tax?


If you attend trade shows and you feel you may have exceeded some of the thresholds you can schedule a free consultation
HERE.