Legal Definitions - nexus

In legal terms, a nexus refers to a significant connection, link, or relationship between two or more things. This connection is often, but not always, a causal one, meaning one thing directly influences or brings about another. It signifies a crucial tie that establishes relevance, jurisdiction, or responsibility.

• Example 1 (Tax Law/Jurisdiction): A company based in one state sells its products online to customers across the country. To determine if it must collect sales tax from customers in another state, tax authorities will assess if the company has a sufficient nexus with that state. This might be established if the company has a physical warehouse, employees, or a certain volume of sales within that state, creating a strong enough connection to justify tax obligations there.

  Explanation: Here, "nexus" refers to the necessary connection a business must have with a state for that state to legally require the business to collect its sales tax. Without a sufficient link, the state cannot impose such a requirement.

• Example 2 (Criminal Law/Causation): In a criminal case involving assault, the prosecution must prove a clear nexus between the defendant's actions and the victim's injuries. For instance, if the defendant punched the victim, the prosecution must show that the punch directly caused the broken nose, rather than the victim falling and hitting their face on something else afterward.

  Explanation: This example illustrates "nexus" as the direct causal link required to establish that the defendant's specific conduct led to the harm suffered by the victim, which is essential for proving guilt.

• Example 3 (Environmental Law/Liability): An environmental agency investigating water pollution in a local river might seek to establish a nexus between a nearby factory's waste discharge and the elevated levels of harmful chemicals found in the water. They would analyze samples and operational records to demonstrate a direct and significant link between the factory's activities and the pollution.

  Explanation: In this context, "nexus" highlights the critical connection that must be proven between a specific source (the factory's discharge) and an environmental outcome (the pollution) to assign responsibility or impose regulatory action.