When I was a teenager, I was fascinated by surfing and beach culture in general. At the mall by my house (in the suburbs of Washington, D.C.), there used to be a “surf shop” that I loved shopping at.
(Now that I think about it, I guess it’s no surprise that a surf shop located so far from a beach wouldn’t last very long!)
During my summer break one year, I had the chance to go to the beach and put some of my surf shop gear to the test.
Board shorts? Check!
Rash guard? Check!
Neon sunscreen? Check!
Yep, I bought a stick of Zinka neon sunscreen from the surf shop before my trip. It was supposed to go on your nose and your cheeks (in stripes like the face paint football players wear).
As I walked toward the beach with a confident swagger (since I got rigged up from a legit surf shop), this older teenager stopped me and asked, “Dude, what is that on your face bro?”
I was thinking to myself, “Wow, by the looks of it, he seems like an honest-to-goodness surfer and I have something that he doesn’t know about yet!”
My response was, “It’s kind of like sunscreen.”
In a unapproving fashion, he replied, “It either is sunscreen or it isn’t sunscreen, dude.”
Wow, there was no way to argue with him there. I just got schooled (on summer break of all times!).
This “kind of like sunscreen” memory came to mind today as I was celebrating National Nexus Awareness month.
When it comes to sales tax nexus (a taxable presence in a state), you don’t have the option of telling an auditor that you ”kind of” have nexus. You either have nexus or you don’t.
How do you know if you have nexus or not? Let’s grab lunch and I’ll “kind of” help you find the answer!

[...] 2) Examine your nexus footprint to determine where you have a taxable presence. (Click Here) [...]