It’s no secret that government entities are scrambling for money wherever they can find it. Economic conditions have led many states to seek taxes from businesses and individuals they previously were content to ignore. Those with business or property interests in a particular state, even if it is not their primary state of residence, may find themselves subject to inquiries and asked to prove that they owe no taxes. In many cases the state’s claims are tenuous—or even nonexistent—but failing to respond to an inquiry can result in expensive penalties. Our whitepaper provides an overview, along with an in-depth look at several states’ approaches to nexus.