Nexus Nexus

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Nexus determination is primarily controlled by the U.S. Constitution, in which the Due Process Clause requires a definite link or minimal connection between a state and the entity it wants to tax, and the Commerce Clause requires substantial presence.

There is no specific shared definition of nexus across the 50 states. Moreover, definitions and rules for determining nexus change constantly, and most states are careful to give themselves room to maneuver in their definitions. This means that a business must look at each state individually when determining sales tax nexus and must stay constantly on top of a slew of changing regulations and interpretations.

There are innumerable details, timescales, vagaries, and state-by-state idiosyncrasies involved. The point is, if you have knowingly or unknowingly created nexus in a state, then you are subject to some very strict obligations.

Marketplace Nexus legislation typically means that if an online marketplace operates its business in a state and provides e-commerce infrastructure as well as customer service, payment processing services and marketing, the marketplace facilitator is required to register and collect tax as the retailer rather than the individual sellers. This could also impose reporting requirements on the marketplace facilitator.

Notice and Reporting Requirements legislation typically requires that a retailer must notify buyers that they must pay and report state use tax on their purchases. The retailer may be required to send purchasers and the state an annual statement of all of their purchases from the retailer.

Economic Nexus legislation generally requires an out-of-state retailer to collect and remit sales tax once the retailer meets a set level of sales transactions or gross receipts activity (a threshold) within the state. No physical presence is required.

Economic nexus was a central issue in the United States Supreme Court case, South Dakota v. Wayfair. On June 21, 2018, the U.S. Supreme Court ruled in favor of South Dakota and overruled the traditional physical presence rule as a necessary requirement to impose sales tax and collection requirements on a remote retailer. This was the first Supreme Court decision on nexus since 1992. States now have the right to require tax collection from online retailers and other remote retailers with no physical presence in their state if they meet certain economic thresholds.

To learn more about the South Dakota v. Wayfair decision, read our news item. For a list of resources for remote retailers post-Wayfair decision, visit our Remote Seller Resources page. For information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation, visit our Economic Nexus State Guide.

The NEXUS Institute is one of 92 high school youth theology institutes funded by the Lilly Endowment, under the oversight of the Forum for Theological Enrichment. NEXUS exists to transform the landscape of the Lutheran Church through innovative and intentional development of young adults who want to be more involved in the nexus of faith, life, and the church.

The institute is a life-changing opportunity where young adults engage in theological learning, leadership development, and vocational discernment, all in the context of intentional Christian community, and are sent out to transform their local communities.

Full-time ministry is not what it used to be. We need to chart a new course. If you want to get below the surface of simplistic understandings of church and God and how Scripture and faith intersect with the world around you, NEXUS is the place.

The NEXUS Institute is a week-long theology institute for high school students. This life-changing experience of community and learning focuses on engaging young people to explore and consider ministry vocations. Passionate pastors, theology professors, and trained college mentors welcome and walk alongside participants for a week full of meaningful learning, discussions, and fun.

A typical day at NEXUS:

Applicants must be currently in high school, love Jesus, and want to grow in their faith and understanding. Preference is given to applicants who express an interest in or openness to working in ministry. All applicants will need to indicate two non-family references.

We would like to continue providing NEXUS at little-to-no cost for participants. We believe this will have a tremendous impact on the future Church and would love to have you partner with us and what God is doing through The NEXUS Institute!

The REST API was removed from Sonatype Nexus 3, but since 3.16 a new API has been introduced. It is not backwards compatible, but the /search/assets/download endpoint provides the similar functionality to the Nexus 2 /service/local/artifact/maven/content endpoint.

You can find Swagger API documentation in your Sonatype nexus 3 administration menu, under 'API'. Note that it seems to be incomplete, for example maven.extension is not documented as a parameter there (at the time of writing this answer).

The Department of Energy's Water-Energy Tech Team has prepared a new report -- The Water-Energy Nexus: Challenges and Opportunities -- that frames an integrated challenge and opportunity space around the water-energy nexus for the Department and its partners, laying the foundation for future efforts.

When severe drought affected more than a third of the United States in 2012, limited water availability constrained the operation of some power plants and other energy production activities. Hurricane Sandy demonstrated the compounding ramifications of vital water infrastructure losing power. The recent boom in domestic unconventional oil and gas development has added complexity to the national dialogue on the relationship between energy and water resources.

The Department is working with partners -- including other federal agencies, state and local governments, members of Congress, foreign governments, tribal governments, private industry, academic institutions, non-governmental organizations, and citizens -- to pursue research, development, and deployment of key technologies; sharing of robust datasets; integration of models to inform decision-making; harmonization of policies where warranted; and enhanced public dialogue.

A person may perform research and development services outside New Mexico but then use the product of the service in New Mexico. In this case the person is subject to gross receipts tax if he or she has physical gross receipts tax nexus. Criteria sufficient to establish physical nexus in New Mexico include, but are not limited to, the following:

Beginning July 1, 2019, a person who lacks physical presence in New Mexico can have economic nexus. This includes marketplace providers. For someone who lacks physical presence, engaging in business means having in the previous calendar year total taxable gross receipts of at least one hundred thousand dollars ($100,000) from sales, leases, and licenses of tangle personal property, sales of licenses and sales of services and licenses for use of real property sourced to this state pursuant to Section 7-1-14 NMSA 1978.

UNU-FLORES is a direct response to the nexus initiative, striving for an integrative approach to the management of water, soil, waste, and other resources (closely related to the Water-Energy-Food security nexus, see above). An asset of the institute is its integration into the research environment in Dresden and Saxony as well as its strategic positioning within the thematic areas of the UN University.

The Resource Nexus concept has been increasingly discussed in engineering, natural and social sciences, resulting in the existence of manifold understandings and uses. While a basic understanding of the concept exists and is widely used in research and practice, the concept is hardly operationalised. This hinders the analysis of the conditions (e.g., participation, governance) and effects (e.g., sustainability) of implementing a Nexus Approach to the sustainable management of environmental resources.

Building on the groundwork of its Water-Soil-Waste Nexus in its formative years and in the spirit of scientific advancement, UNU-FLORES is a global think tank at the forefront of conceptualising and operationalising the Resource Nexus and validating its construct. Conceptualisation refers to the definition of concepts, whereas operationalisation further describes the dimensions and degrees along which concepts can be measured. Construct validity further aims at describing the degree to which a measure captures its intended theoretical construct (Cronbach and Meehl 1955).

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