Nexus API

Manage tax nexus for jurisdictions. Nexus records define where your business has a tax presence and is required to collect and remit taxes.

Endpoints

Method	Endpoint	Description
GET	/record/v1/nexus	List all nexus records
GET	/record/v1/nexus/{id}	Get a specific nexus by ID
POST	/record/v1/nexus	Create a new nexus
PATCH	/record/v1/nexus/{id}	Update an existing nexus
DELETE	/record/v1/nexus/{id}	Delete a nexus

Key Fields

Required Fields

Field	Type	Description	Required
country	Object	Country where nexus exists	Yes
description	String	Description of the nexus	Yes

Optional Fields

Field	Type	Description	Required
state	Object/String	State/province (for countries with states)	No
taxAgency	Object	Tax agency/authority for this nexus	No
parentNexus	Object	Parent nexus (for nexus hierarchy)	No
subsidiary	Object/Array	Subsidiary or subsidiaries where this nexus applies	No
isInactive	Boolean	Whether the nexus is inactive	No
taxCode	Object	Default tax code for this nexus	No

Example: Create Nexus

Request

POST /record/v1/nexus
Content-Type: application/json

{
  "description": "California Sales Tax",
  "country": {
    "id": "US"
  },
  "state": {
    "id": "CA"
  },
  "taxAgency": {
    "id": "100"
  },
  "subsidiary": [
    {"id": "1"},
    {"id": "2"}
  ],
  "isInactive": false
}

Response

{
  "id": "50",
  "description": "California Sales Tax",
  "country": {
    "id": "US",
    "refName": "United States"
  },
  "state": {
    "id": "CA",
    "refName": "California"
  },
  "taxAgency": {
    "id": "100",
    "refName": "California Department of Tax and Fee Administration"
  },
  "subsidiary": [
    {
      "id": "1",
      "refName": "Parent Company"
    },
    {
      "id": "2",
      "refName": "US Subsidiary"
    }
  ],
  "isInactive": false,
  "links": [
    {
      "rel": "self",
      "href": "https://{accountId}.suitetalk.api.netsuite.com/services/rest/record/v1/nexus/50"
    }
  ]
}

Example: Update Nexus

Request

PATCH /record/v1/nexus/50
Content-Type: application/json

{
  "description": "California Sales and Use Tax",
  "isInactive": false
}

Response

{
  "id": "50",
  "description": "California Sales and Use Tax",
  "isInactive": false,
  "links": [
    {
      "rel": "self",
      "href": "https://{accountId}.suitetalk.api.netsuite.com/services/rest/record/v1/nexus/50"
    }
  ]
}

Query Filters

You can filter nexus records using query parameters:

Filter by Country

GET /record/v1/nexus?q=country.id IS US

Filter by State

GET /record/v1/nexus?q=state.id IS CA

Filter by Tax Agency

GET /record/v1/nexus?q=taxAgency.id IS 100

Filter by Subsidiary

GET /record/v1/nexus?q=subsidiary.id ANYOF 1,2

Filter by Active Status

GET /record/v1/nexus?q=isInactive IS false

Search by Description

GET /record/v1/nexus?q=description CONTAINS Sales Tax

Complex Filter Example

GET /record/v1/nexus?q=country.id IS US AND isInactive IS false AND subsidiary.id ANYOF 1

Pagination and Sorting

GET /record/v1/nexus?limit=50&offset=0&orderby=description ASC

Important Notes

1. Tax Compliance: Nexus determines where your business must collect sales tax. Creating a nexus means you're establishing a tax presence in that jurisdiction.

2. State Requirements: In the US, nexus can be established through physical presence, economic nexus (sales thresholds), or other activities. Consult with tax advisors to ensure compliance.

3. Tax Agency: Link each nexus to the appropriate tax agency for proper tax reporting and remittance tracking.

4. Subsidiary Assignment: In OneWorld accounts, assign nexus to specific subsidiaries to ensure taxes are calculated correctly for each legal entity.

5. Tax Calculation: NetSuite uses nexus records to determine when to apply taxes on transactions based on ship-to location and other factors.

6. Multiple Jurisdictions: Businesses may have nexus in multiple states or countries, requiring separate nexus records for each.

7. Deletion Restrictions: Nexus records used in tax calculations or assigned to transactions cannot be deleted. Mark them as inactive instead.

8. Permissions: Requires "Setup > Tax" permission in NetSuite.

9. Economic Nexus: With changing tax laws (e.g., post-Wayfair in the US), regularly review and update nexus based on current sales thresholds.

10. Advanced Taxes: For complex tax scenarios, consider using NetSuite's Advanced Taxes feature which provides more granular control.

11. Tax Codes: Nexus works in conjunction with tax codes and tax schedules to determine the correct tax rates to apply.

12. Audit Trail: Maintain accurate nexus records for tax audit purposes and compliance documentation.