In Alabama, nexus can be established through:

• Physical Nexus: Having a physical presence such as offices, warehouses, or employees in the state.

• Economic Nexus: Exceeding $250,000 in annual sales within Alabama.

• Affiliate Nexus: Affiliates generating customer leads or referrals.

• Click-through Nexus: Remote sellers using affiliates or referral links to drive sales.

• Marketplace Nexus: Facilitators handling sales through online platforms.

Each type determines whether a business must collect and remit Alabama sales tax based on their activities and sales within the state.